Isaac Meisels Investments Limited v. Minister of National Revenue, [1983] CTC 2301, 83 DTC 256 -- text

D E Taylor:—This is an appeal heard in Toronto, Ontario, on February 28, 1983 against an income tax assessment for the taxation year 1977 in which the Minister of National Revenue determined that an amount of $101,050 should be treated for

Harold Henschell v. Minister of National Revenue, [1983] CTC 2296, 83 DTC 263 -- text

Bonner M J:—On V-Day, December 31, 1971, the appellant owned a quarter section of land which abutted the easterly boundary of the City of Ed- monton. The southerly boundary of the quarter section was the easterly extension of the southerly

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