Robert Martin v. Minister of National Revenue, [1980] CTC 2006, 80 DTC 1011 -- text
M J Bonner:—I will give my decision.
M J Bonner:—I will give my decision.
The President:—This the appeal of Pierre Belisle from an assessment in respect of the 1977 taxation year.
M J Bonner:—The appellant appeals from an assessment of income tax for the 1975 taxation year.
MacKinnon, ACJ:—The issue in this appeal is: does the Supreme Court of Ontario have the power, in order to assist in the implementation of one of its orders, to require the Minister of National Revenue to reveal confidential information secured under
Maguire, DJ:—The plaintiff appeals from the decision of Roland St Onge, QC, a member of the Tax Review Board, dated January 7, 1980, holding that certain materials used by plaintiff in its construction business or operations came within Class 10,
Maguire, DJ:—This appeal is from the judgment of Mr Guy Tremblay, a member of the Tax Review Board, dated June 1,1979, upholding a notice of re-assessment by Revenue Canada—Taxation Number 349165, which held that a profit obtained on the sale by
Dube, J:—These three appeals dealing with the plaintiff’s 1973,1974 and 1975 taxation years have been heard together on common evidence.
Pratte, J:—This appeal is from a judgment of the Trial Division, which dismissed an application by appellant seeking leave to withdraw a sum of money which had been deposited in the Registry of the Court.
Grant, DJ:—This is an appeal by the plaintiff from a reassessment of its 1973 income tax return by the Minister of National Revenue. It had sold property it owned in Brampton, Ontario in June 7, 1973 and had made a substantial profit thereby
Grant, DJ:—This is an appeal from the judgment of the Tax Review Board dated December 17, 1979, whereby it dismissed the plaintiff’s appeal from the reassessment of his income tax returns for his 1975 taxation year except for the increase it