Theodore C York v. Minister of National Revenue, [1980] CTC 2845, 80 DTC 1749 -- text

M J Bonner:—This is an appeal from an assessment of income tax for the appellant’s 1977 taxation year. The issue is whether the appellant was resident in Canada at any time during the year. The respondent contended that he was so resident

William T Harvey v. Minister of National Revenue, [1980] CTC 2826, 80 DTC 1701 -- text

The Assistant Chairman:—In 1973 William T Harvey (the appellant) was an employee of a manufacturing concern which manufactured a product under licence from Tranter, inc (hereinafter called “Tranter”), a Michigan corporation. The appellant was in the sales aspect

J F Burns, Sr, James F Burns, Jr, Clayton R Carroll, Burnco Industries Limited v. Minister of National Revenue, [1980] CTC 2817, 80 DTC 1705 -- text

John B Goetz:—These are appeals with respect to the appellants’ 1974 taxation year. In assessing the appellants, the Minister relied, inter alia, upon paragraphs 18(1)(a) and (e) of the Income Tax Act, SC 1970-71-72, c

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