Consumers' Gas Company Ltd. v. The Queen, 82 DTC 6300, [1982] CTC 339 (FCTD), aff'd, 84 DTC 6058, [1984] CTC 83 (FCA) -- text

Walsh, J:—This action concerns plaintiff’s claim for.maximum capital cost allowance under Class 2 in its 1971-72-73 and 1974 taxation years of additional amounts of $4,073,751, $5,163,174, $5,958,696 and $6,907,912 for each of the said years respectively. At the

Leclerc v. The Queen, 84 DTC 6147, [1982] CTC 338, [1982] DTC 6339 (FCA) -- text

Le Juge Pratte:—Il s’agit d’appels de décisions de la Division de premiere instance qui ont fait droit à deux requêtes qu’avait présentées Sa Majesté pour faire réviser la taxation des frais que la Cour avait préalablement adjugés à messieurs Leclerc

In the Matter of an Assessment or Assessments Made by Virtue of the Income Tax Act, the Canada Pension Plan and the 1971 Unemployment Insurance Act by the Minister of National Revenue v. Giacomo Croce-, [1982] CTC 321 -- text

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

The Queen v. Timagami Financial Services Ltd., 82 DTC 6268, [1982] CTC 314 (FCA) -- text

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

Bunge of Canada LTD v. Her Majesty the Queen, [1982] CTC 313, 82 DTC 6273 -- text

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

Winnifred M Hillis and Irvin Hillis, as Administrators of the Estate of William Edward Hillis v. Her Majesty the Queen, [1982] CTC 293, 82 DTC 6249 -- text

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

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