Ugboh v. Canada (Citizenship and Immigration), 2021 FC 876 -- text
Kediye v. Canada (Citizenship and Immigration), 2021 FC 888 -- text
Salna v. Voltage Pictures, LLC, 2021 FCA 176 -- text
Gauthier v. Blueberry River First Nations, 2021 FC 915 -- text
Ramos Morales v. Canada (Citizenship and Immigration), 2021 FC 813 -- text
Akman Management Limited v. Minister of National Revenue, [1984] CTC 3072, 85 DTC 7 -- text
Brulé, TCJ:—This is an appeal to this Court by the taxpayer in which it becomes necessary to characterize a payment made on the termination of a management agreement as either capital or income.
Vittorio Coscarella v. Minister of National Revenue, [1984] CTC 3067, 85 DTC 3 -- text
Cardin, TCJ:—The Minister of National Revenue assessed Vittorio Coscarella, employing the “net worth” method of ascertaining income, and included in the computation of the appellant’s income for the 1976, 1977 and 1978 taxation years, amounts of $8,091.26, $16,917.04
Mario Monteiro v. Minister of National Revenue, [1984] CTC 3062, 85 DTC 30 -- text
Cardin, TCJ:—The issue is the deductibility of amounts of $15,317.51 and $26,828.29 claimed by Mario Monteiro as total farm losses incurred in the 1979 and 1980 taxation years respectively.
William M D Wright v. Minister of National Revenue, [1984] CTC 3055, 85 DTC 10 -- text
Kempo, TCJ: