William E. Richards v. Minister of National Revenue, [1986] 1 CTC 2601, 86 DTC 1475 -- text

Bonner, T.C.J. [ORALLY]:—The sole issue in this appeal is whether the respondent erred in assessing tax on the basis that the V-Day value of a 295.53 acre parcel of land sold by the appellant during the 1976 taxation year was $89,000, or

Super Jewellers Inc. v. Minister of National Revenue, [1986] 1 CTC 2591, 86 DTC 1404 -- text

Rip, T.C.J.:—The appellant, Super Jewellers Inc., appeals a reassessment for its 1980 taxation year, notice of which is dated April 11, 1985, in which the respondent, the Minister of National Revenue ("Minister") assessed a penalty under subsection 163(2) of

A. Hansen & Sons Construction Ltd. v. Minister of National Revenue, [1986] 1 CTC 2576, 86 DTC 1425 -- text

Sarchuk, T.C.J.:—This is an appeal by A. Hansen & Sons Construction Ltd. (Hansen Construction) with respect to its 1979 taxation year. The issue is whether certain profits realized from the sale of real property located in Camrose, Alberta were properly

David A. Sadavoy v. Minister of National Revenue, [1986] 1 CTC 2569, 86 DTC 1411 -- text

Brulé, T.C.J. [ORALLY]: —This is an appeal against income tax assessments for the years 1982 and 1983 in which the Minister of National Revenue disallowed claims for legal expenses made by the appellant. Briefly, the facts involved the marital separation

Robert Marcotte v. Minister of National Revenue, [1986] 1 CTC 2566, 86 DTC 1430 -- text

Couture, C.J.T.C.C. [TRANSLATION]:—The appellant is appealing an assessment issued by the Minister of National Revenue on June 18, 1984 for the 1983 taxation year. He acted for himself and the evidence he adduced in Court revealed the following facts.

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