Muldoon, J:—This is an appeal by the plaintiff from a decision of the Tax Review Board, rendered on October 26, 1982. By consent, the transcript of the previous proceedings was filed as Exhibit A, and an agreed book of documents was filed as
Addy, J:—The plaintiff (hereinafter referred to as Freeway) is appealing its assessment for income tax purposes for the 1980 taxation year. It received, during that year, a total of $150,000 in interest on a realty mortgage secured on a property which
Ryan, J:—This is a Reference by the Tariff Board to this Court under subsection 28(4) of the Federal Court Act. The reference arises from an appeal to the Tariff Board brought by Dayco (Canada) Limited pursuant to subsection 47(1)
Joyal, J:—This is an appeal by the plaintiff from a notice of reassessment dated March 9, 1981, confirmed by the defendant on May 3, 1983, with respect to certain taxes imposed under Part XII of the Income Tax Act. The issue
Ryan, J:—This is a reference by the Tariff Board to this Court under subsection 28(4) of the Federal Court Act, which provides:
Reed, J:—This is an action by the plaintiff contesting the Minister’s assessment of its taxable income for the 1972-1977 taxation years. Two aspects of the assessment are in dispute.
The Court:—The respondent’s motion to quash is granted and the section 28 application is accordingly quashed.
Mahoney, J:—This is an appeal from a judgment of the Trial Division which vacated the reassessment of the respondent’s 1974 personal income tax return. The Minister of National Revenue had added $327,190.42 to the respondent’s income, being $293,700 damages
MacGuigan, J:—This is an application under section 28 of the Federal Court Act pursuant to subsection 44(7.3) of the Excise Tax Act to review and set aside the decision of the Minister of National Revenue on April
Walsh, J:—This is an appeal by the Crown seeking to restore the reassessment made for defendant’s 1974 taxation year respecting the treatment to be given on an aggregate amount of $1,509,699 costs expended or incurred by the defendant in respect of
