Hudson Bay Mining and Smelting Co. v. R., [1997] 2 CTC 2419, 96 DTC 1246 -- text
Bell T.C.J.:
Ville D’outremont v. R., [1997] 2 CTC 2395 -- text
Garon T.C.J.:
These are appeals from income tax assessments dated May 2, 1990 and August 3, 1990 for the 1989 taxation year.
Couture v. R., [1997] 2 CTC 2390 -- text
Lamarre Proulx T.C.J.:
The appellant is appealing the assessments by the Minister of National Revenue (the “Minister”) for the 1988 and 1989 taxation years.
Pratt & Whitney Canada Inc. v. R., [1997] 2 CTC 2378, 97 DTC 613 -- text
Lamarre Proulx T.C.J.:
This concerns a motion for disclosure of a legal opinion obtained by officers of the Minister of National Revenue (“the Minister”) on an assessment under appeal.
Molstad Development Co. v. R., 97 DTC 913, [1997] 2 CTC 2360 (TCC) -- text
Rip T.C.J.:
Shell Canada Ltd. v. R., [1997] 2 CTC 2352, 97 DTC 257 -- text
Christie A.C.J.T.C.:
On December 9, 1996 the parties were informed that this application would be dismissed and that reasons for that decision would follow.
Neeb v. R., [1997] 2 CTC 2343 -- text
Bowman T.C.J. (Orally):
Tigney Technology Inc. v. R., [1997] 2 CTC 2333 -- text
Bell T.C.J.:
Rivers v. R., [1997] 2 CTC 2318, 97 DTC 175 -- text
Rip T.C.J.:
McMillan v. Minister of National Revenue, [1997] 2 CTC 2315 -- text
Beaubier T.C.J.:
These matters were heard jointly on common evidence pursuant to the Informal Procedure at Saskatoon, Saskatchewan, with the consent of the parties. The Appellants’ father, Murray McMillan, was the only witness.
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