Le Juge Décary:—Dans cette affaire il s’agit de déterminer si le Ministre avait le droit d’imposer comme revenu un bénéfice réalisé par le demandeur parce qu’il aurait exercé une entreprise ou une affaire selon les dispositions de l’article 248(1) de
Le Dain, J:—This is an appeal from a judgment of the Trial Division allowing an appeal from income tax reassessments in respect of the respondent’s 1975 and 1977 taxation years.
Le Dain, J:—This is an appeal from a judgment of the Trial Division allowing an appeal from an income tax reassessment in respect of the respondent’s 1975 taxation year. For the reasons given in A-702-81, with reference to the reassessment in
Clement, J:—In this action the appellant Company claims that a certificate, given by the Deputy Minister of National Revenue pursuant to subsection 52(4) of the Excise Tax Act (herein called the Act) as to the amount of tax
Thurlow, C J:—This is the first of two applications under section 28 of the Federal Court Act to review and set aside refusals by the Minister of National Revenue of the applicant’s applications for refunds of amounts paid
Thurlow, C J:—We do not need to hear you Mr Goodman and Miss Swystun.
Thurlow, C J:—We are all of the opinion that the Tariff Board did not err in law in holding that the respondent’s publications, “Auto Trader” and “Truck, Bike and Boat Trader” are exempt from the sales tax imposed by subsection 27(1) of
Thurlow, C J:—This is an appeal from a judgment of the Trial Division which dismissed the appellant’s appeal from a reassessment of income tax for the year 1975 and upheld the disallowance by the Minister of the appellant’s claim for a
Heald, J:—This is an appeal on a question of law pursuant to leave granted by this Court, from a declaration of the Tariff Board dated January 13, 1982. The respondent manufactures steel at its Lake Erie Development near Nanticoke, Ontario. In that
Thurlow, C J:—The issue in this appeal is whether the appellant, in computing its income for tax purposes for the years 1970, 1971 and 1972, is entitled to deductions for interest amounting to $110,114 in 1970, $9,802 in 1971 and $1,432
