Taylor, T.C.J.:—This matter was brought before the Court on October 24, 1985 in Montreal, Quebec. It was originally scheduled as a hearing on the merits of an appeal against an income tax assessment for the year 1982, but it quickly developed that
Rip, T.C.J.:—Messrs. Philip Giffen and Collin Craddock appeal from notices of reassessment of income tax for 1980 and 1981 in which the Minister of National Revenue, Taxation, the respondent, disallowed their claims for losses pursuant to subsection 31(1) of
Rip, T.C.J.:—The appellant, Mrs. Hackiman Lakha, appeals against income tax assessments for 1977 and 1978 which were prepared as a result of the Minister of National Revenue, Taxation, (“Minister”) adding to her income the amounts of $11,077.75 and $25,803.81
Rouleau, J.:—This is an action brought by the plaintiff who disputes the reassessment by the defendant for the taxation year 1975. At issue in these proceedings is the nature of a payment made by the plaintiff in the amount of $322,461 for
Denault, J.:—This is an appeal by way of an action pursuant to subsection 172(2) of the Income Tax Act, R.S.C. 1952, c. 148, as am. by S.C. 1970-71-72,
Teitelbaum, J.:—This is an action by plaintiff, Her Majesty the Queen in Right of Canada, against the defendant, Slalom Sports Canada Ltd., for the total sum of $337,674.64. This sum for which plaintiff is claiming is composed of the sum of
Muldoon, J.:—The plaintiff sues, appealing an assessment by the Minister of National Revenue, dated June 28, 1983, and subsequently confirmed by the Minister, who contends that the assessment is in conformity with paragraph 7(1)(c) of the Income Tax
Muldoon, J.:—Given the subject matter of this litigation, this Court's constitutional basis in section 101 of the Constitution Act, 1982 and the provisions of subsection 48(1) and Schedule I of the Federal Court Act,
Reed, J.:—This is an appeal (trial de novo) from a decision of the Tax Review Board finding that sales of certain lands by the plaintiffs were transactions in the nature of trade and consequently the proceeds therefrom were of
Cullen, J.: — This is an appeal by way of an action pursuant to subsection 172(2) of the Income Tax Act, S.C. 1970-71-72, c. 63 as amended, from an income tax reassessment made by the Minister of National Revenue
