Côte-Reco Inc v. Minister of National Revenue, [1980] CTC 2019 -- text
Guy Tremblay [TRANSLATION]:—This case was heard at Quebec City, Quebec on April 19, 1979.
Guy Tremblay [TRANSLATION]:—This case was heard at Quebec City, Quebec on April 19, 1979.
Guy Tremblay [TRANSLATION]:—This case was heard at Québec City, Québec on April 17 and October 15, 1979.
Delmer E Taylor:—This is an appeal heard in the City of London, Ontario, on November 5, 1979, against income tax reassessments in which the Minister of National Revenue disallowed as deductions for support of nonresident dependents, certain amounts claimed
John B Goetz:—This appeal is from a reassessment mailed to the appellant on November 28,1975, in respect of his 1974 taxation year. There are two facets to this appeal. The first issue is whether certain amounts paid to the appellant by
M J Bonner:—I will give my decision.
The President:—This the appeal of Pierre Belisle from an assessment in respect of the 1977 taxation year.
M J Bonner:—The appellant appeals from an assessment of income tax for the 1975 taxation year.
MacKinnon, ACJ:—The issue in this appeal is: does the Supreme Court of Ontario have the power, in order to assist in the implementation of one of its orders, to require the Minister of National Revenue to reveal confidential information secured under
Maguire, DJ:—The plaintiff appeals from the decision of Roland St Onge, QC, a member of the Tax Review Board, dated January 7, 1980, holding that certain materials used by plaintiff in its construction business or operations came within Class 10,
Maguire, DJ:—This appeal is from the judgment of Mr Guy Tremblay, a member of the Tax Review Board, dated June 1,1979, upholding a notice of re-assessment by Revenue Canada—Taxation Number 349165, which held that a profit obtained on the sale by