Aylward v. R., [1998] 1 CTC 2659 -- text
McArthur T.C.J.:
Yakubu v. R., [1998] 1 CTC 2649 -- text
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 1992.
Sykes v. R., [1998] 1 CTC 2639, 98 DTC 1164 -- text
Bowie T.C.J.:
Stirling v. R., [1998] 1 CTC 2633 -- text
Beaubier T.C.J.:
Skidmore v. R., [1998] 1 CTC 2619, 98 DTC 1135 -- text
Sarchuk T.C.J.:
Lal v. R., [1998] 1 CTC 2612, 98 DTC 1155 -- text
O’Connor T.C.J.:
Harris v. R., [1998] 1 CTC 2605, 98 DTC 1238 -- text
McArthur T.C.J.:
Judge Mogan of this Court heard the evidence of the case under appeal and put the following on record:
Belchetz v. R., [1998] 1 CTC 2592, 98 DTC 1230 -- text
Hamlyn T.C.J.:
Baynham v. R., [1998] 1 CTC 2579, 98 DTC 1169 -- text
Margeson T.C.J.:
Both Appellants appealed to this Court from an assessment made by the Minister of National Revenue, (the Minister), notices of which were dated July 7, 1995, for the 1992 taxation year.
Deuce Holdings Ltd. v. R., 97 DTC 921, [1998] 1 CTC 2550 (TCC) -- text
Bell T.C.J.:
All statutory references, unless otherwise specified, relate to the Income Tax Act (“Act”).
Issues:
The issues are:
1 Whether two dividends, namely,
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