N. L. Brousseau Realty Co. Ltd. v. Minister of National Revenue, [1986] 1 CTC 2277, 86 DTC 1186 -- text

Sarchuk, T.C.J.:—The appellant N. L. Brousseau Realty Co. Ltd. (Brousseau Realty) is a corporation, duly incorporated under the laws of the province of Manitoba, and having its registered office on Rue St-Pierre, St. Norbert, Manitoba. In August 1976, Brousseau

Doreen Isabelle Parkes, Executrix of the Estate of the Late William R. Parkes, Deceased v. Minister of National Revenue, [1986] 1 CTC 2262, 86 DTC 1214 -- text

Goetz, T.C.J.:—The issue in this appeal is whether the appellant taxpayer acquired an indefeasible title to certain shares in a private family corporation which shares were formerly owned by her deceased husband.

Airway Acceptance Corporation Ltd. v. Minister of National Revenue, [1986] 1 CTC 2259, 86 DTC 1212 -- text

Bonner, T.C.J.:—This is an appeal from an assessment of income tax for the 1979 taxation year. The notice of assessment indicates that the respondent included $154,800 in the computation of income as “Income from the adventures in the nature of

Verne E. Kraushar v. Minister of National Revenue, [1986] 1 CTC 2257, 86 DTC 1210 -- text

Bonner, T.C.J.:—This is an appeal from an assessment of income tax for the 1982 taxation year. The respondent, by the assessment in question, disallowed as a deduction in the computation of the appellant’s income from his employment as a truck driver

James Leakos v. Minister of National Revenue, [1986] 1 CTC 2245, 86 DTC 1190 -- text

Taylor, T.C.l.:—This is an appeal heard in Saskatoon, Saskatchewan on December 9 and 10, 1985, against income tax assessments for the years 1977, 1978, 1979 and 1980 wherein the Minister of National Revenue disallowed, “full farming losses"' claimed, but did

Leopold Langlois v. Minister of National Revenue, [1986] 1 CTC 2236, 86 DTC 1166 -- text

Tremblay, T.C.J. [TRANSLATION]:—These appeals were heard in Québec, Quebec on March 23, 1984. They were taken under advisement in June 1985 after the written pleadings had been submitted by counsel for the parties and all documents filed.

R. H. Cutmore v. Minister of National Revenue, [1986] 1 CTC 2230, 86 DTC 1146 -- text

Christie, A.C.J.T.C.:— This appeal is brought to challenge reassessments and confirmation thereof by the respondent regarding income tax payable by the appellant in respect of his 1980, 1981 and 1982 taxation years. It was agreed by counsel that the

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