MacGuigan, J:—The respondent disputes a reassessment of income tax for the 1972 taxation year. The dispute is over the taxability of the proceeds of a sale of land which respondent alleges took place in 1968 but which the Minister of National
McNair, J:—This is an application of the plaintiff to amend his statement of claim by deleting several paragraphs therefrom and substituting others and by adding a new paragraph. The statement of claim was filed on August 26, 1982 and the statement
Hugessen, J:—The Saskatchewan Wheat Pool is a grain dealer. As such it operates about 950 primary elevators in Saskatchewan. It also operates terminal elevators in Thunder Bay and Vancouver. This appeal concerns the Pool’s right to claim inventory allowance in
McNair, J:—This is a combined ex parte application of the applicant for an order to show cause why certain securities should not be charged to secure payment of the sum of $31,469.54 alleged to be due Her Majesty by virtue of a
MacGuigan, J:—This is an appeal under section 60 of the Excise Tax Act from a declaration by the Tariff Board under subsection 59(1) of the Act that four chlorine derivatives added to swimming pool water (trichloro-s-triazinetrione,
Vallerand, JA:—L’appelante qui a déposé deux plaintes contre l’intimé se pourvoit ici contre le jugement de la Cour supérieure qui, confirmant celui du tion sur la première.
The Associate Chief Justice:—This application for a writ of prohibition or an interim and permanent injunction came on for hearing at Toronto, Ontario, on June 9, 1984. Counsel for the applicant abandoned the relief sought in all but paragraph
Rouleau, J:—This is an appeal by the plaintiff from a decision of the Tax Review Board dated April 21, 1983 whereby the sum of $101,000 was disallowed as a deduction in computing plaintiffs taxable income for 1977.
Joyal, J:—The trial of this action was held in Toronto on October 9, 10 and 11, 1984. The issue was the deductibility under the provisions of the Income Tax Act of a payment of $405,000 paid by MerBan Capital Corporation Limited
