Walsh, J:—Plaintiff appeals against a notice of assessment adding $51,760 to his taxable income as wages from the late Jean Catherine Cairns estate. Plaintiff who is retired lives in Brantford, Ontario, with his wife Margaret Cox, sister of the late Jean
Le Juge Dubé:—Il s’agit ici d’une requête en annulation de la vente et de l’adjudication d’une automobile du contribuable requérant saisie et vendue par la partie demanderesse suite à un certificat déposé en vertu de la Loi de
Ryan, J:—This is an appeal from a judgment of the Trial Division dated February 24, 1981 allowing an appeal by the respondent, Timagami Financial Services Limited (“Timagami”) from income tax reassessments made by the Minister of National Revenue respecting
Dubé, J:—The plaintiff is a Canadian corporation operating grain elevators at Bassin Louise, Québec City. In the course of the taxation years, 1977, 1978 and 1979 it improved its discharging facilities by constructing new “shipping galleries” consisting of a superstructure built
Nitikman, D J:—This action, heard in the City of Saskatoon, is by way of an appeal by plaintiff from a reassessment of his income for the 1974 and 1975 taxation years by which the Minister of National Revenue (the Minister) increased
Addy, J:—Devant la cour requête des demandeurs afin d’obtenir une ordonnance:
Dube, J:—This application is for an order staying the execution of all the judgments or orders granted to the Department of National Revenue against the petitioner.
Smith, DJ:—The plaintiffs in this action are claiming that the reassessment of the estate of William Edward Hillis to income tax for the taxation year 1977 dated May 20, 1980 be vacated. The income tax return for the deceased’s estate for the
Mahoney, J:—The sole issue remaining, after settlement and abandonment of other matters, is whether an amount to provide Atomic Energy of Canada Limited, hereafter “AECL”, with “know-how” and a non-exclusive licence under patents and patent applications relative to
Heald, J:—This is an appeal from a judgment of the Trial Division allowing the respondent’s appeal from a reassessment of income tax made by the Minister of National Revenue in respect of respondent’s 1973 taxation year.
