Mahoney, J:—The issue here is the reserve allowed to the plaintiff under subparagraph 20(1 )(n)(ii) of the Income Tax Act for its year ended June 30, 1977. The plaintiff had, to that date, engaged in a single business venture: construction
Jerome, ACJ:—These actions are by way of appeal from the assessments made by the Minister of National Revenue related to the taxation years 1972, 1973 and 1974, for the plaintiffs Alpha Forming Corporation Limited (hereinafter Alpha Forming) and Jenmari
Mahoney J:—This is an application under Rule 474 for a preliminary determination of a question of law: whether, in the circumstances, the reassessment of the plaintiff’s 1976 income tax return was made within the time prescribed by subsection 152(4) of
Addy, J:—The applicants brought a motion before The Honourable Mr Justice Dube, the purpose of which was expressed to be:
Dubé, J:—The central issue to be resolved here is whether the building of access roads, fireguards and landings on timber limits by a contractor for a logging operator is “logging” within the meaning of subparagraph 127(10)
Mahoney J:—This is an application under Rule 474 for a preliminary determination of a question of law: whether, in the circumstances, the reassessment of the plaintiff’s 1976 income tax return was made within the time prescribed by subsection 152(4) of
Décary, J:—The issue in this matter is to determine if the share of plaintiff in an amount of $65,000 received by a real estate partnership when a deposit was forfeited, is a taxable capital gain under the provisions of the Income
Jerome, ACJ:—There are two issues in this action, which is brought by way of an appeal under the Income Tax Act, in which the taxpayer, Chis- topher Haber, appeals a determination from the minister.
Le Juge Décary:—Il s’agit d’une action de la demanderesse qui conteste une cotisation d’impôt sur le revenu pour son année d’imposition 1975 dans laquelle le Ministre du revenu national a inclus au revenu de la demanderesse pour l’année d’imposition
Heald J:—I have concluded that the appeal should be allowed, and the notice sent by E A Chater, Director, Registration Division of the Department of National Revenue, Taxation, acting as the Minister’s delegate (pursuant to Income Tax Regulation 900(7)*,
