Van Anrep v. The Queen, 81 DTC 5278, [1981] CTC 358 (FCTD), aff'd 83 DTC 5100, [1983] CTC 84 (FCA) -- text

Grant, DJ:—Mr Erlichman, I am prepared to find in this case that the plaintiff in this matter was probably lured into this purchase by the action of his partner who had been rather successful in his previous attempts and that by reason of

The Queen v. Leopold Lague Ltd., [1981] CTC 348, [1981] DTC 5254 (FCTD) -- text

Le Juge Dubé, DJ:—La défenderesse exploite une entreprise de transport d’écoliers dans la région de Farnham, PQ. A la suite d’une soumission en date du 31 juillet 1974 pour l’obtention du contrat de transport d’écoliers des circuits U-36, U-37

The Queen v. Mount Robson Motor Inn Ltd., 81 DTC 5188, [1981] CTC 345 (FCA) -- text

Pratte, J:—This is an appeal from a judgment of the Trial Division allowing the respondent’s appeal from an income tax reassessment for its 1975 taxation year. That judgment held that the respondent was entitled, in computing its income for that year,

Elizabeth Joan Savage v. Her Majesty the Queen, [1981] CTC 332, 81 DTC 5258 -- text

Le Dain, J:—This is an appeal from a judgment of the Trial Division allowing an appeal from a decision of the Tax Review Board, which allowed an appeal from a reassessment of income tax in respect of the appellant’s 1976 taxation year by which an

Imperial General Properties Limited (Formerly Speedway Realty Corporation Limited) v. Her Majesty the Queen, [1981] CTC 331, 81 DTC 5191 -- text

Gibson, J:—The evidence in this appeal consisted of an Agreed Statement of Facts, Exhibit 29, and documentary evidence, Exhibits 1-28 and 30- 34, and the oral evidence of Mr Morry Wingold, which evidence was substantially different than the evidence adduced

Hillsdale Shopping Centre Ltd. v. The Queen, 81 DTC 5261, [1981] CTC 322 (FCA) -- text

Urie, J:—The appellant appeals from the judgment of the Trial Division upholding the reassessment of the Minister whereby part of the proceeds arising from the expropriation of property in which the taxpayer had the equitable interest was assessed as profits

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