1229-1605 Québec Inc. v. R., [1998] 3 CTC 2175, 98 DTC 1349 -- text
Tardif T.C.J.:
This is an appeal from an income tax assessment the notice of which was issued on February 15, 1994.
Tardif T.C.J.:
This is an appeal from an income tax assessment the notice of which was issued on February 15, 1994.
Archambault T.C.J.:
Christie A.C.J.T.C.:
Christie A.C.J.T.C.:
This appeal is governed by the Informal Procedure provided for under section 18 and following sections of the Tax Court of Canada Act. The year under review is 1994.
Bowman T . C.J.:
The appellant’s motion and the respondent’s motion were heard consecutively. The appellant seeks the following relief:
Bowman T.C.J.:
This motion is brought by the appellant for an order
(a) allowing the appeal; or
Sarchuk T.C.J.:
Mogan T.C.J.:
McArthur T.C.J.:
Lamarre Proulx T . C.J.:
The Appellant is appealing, by way of the Informal Procedure, the assessment of the Minister of National Revenue (the “Minister”) for the year 1991.