Wawang Forest Products Ltd. v. R., [1999] 2 CTC 2966, 99 DTC 759 -- text
McArthur T.C.J.:
McArthur T.C.J.:
Bowman T.C.J.:
This appeal is from an assessment for the 1996 taxation year. It involves the deductibility of an amount paid by the appellant for past-service registered pension plan (“RPP”) contributions.
Beaubier 7.C.J.:
O’Connor T.C.J.:
These appeals were heard at Saskatoon, Saskatchewan on January 21, 1999.
Bowman T . C.J.:
These appeals are from assessments for the appellant’s 1993 and 1994 taxation years. The issue is the appellant’s right to deduct payments made to his former spouse of $3,000 and $8,780 respectively.
Lamarre Proulx T.C.J.:
This appeal, under the informal procedure, concerns the application of provisions of the Income Tax Act (the “Act’) with respect to the child tax benefit in a case involving joint custody.
Bonner T.C.J. (orally):
Beaubier T.C.J.:
Hamlyn T.C.J.:
Bowman T.C.J. (orally):