Angostura International Ltd. v. The Queen, 85 DTC 5384, [1985] 2 CTC 170 (FCTD) -- text
McNair, J:—This is an appeal by the plaintiff from the Minister’s reassessment of income tax for the 1977, 1978 and 1979 taxation years.
McNair, J:—This is an appeal by the plaintiff from the Minister’s reassessment of income tax for the 1977, 1978 and 1979 taxation years.
Galligan, J:—By this application the applicants seek to challenge the constitutional validity of a demand served personally upon their lawyer pursuant to paragraph 231 (3)(b) of the Income Tax Act and of that statutory provision itself.
Ryan, J:—This is an application by Tambrands Canada Inc (“Tambrands”) under subsection 44(7.3) of the Excise Tax Act (“the Act’’) and section 28 of the Federal Court Act to review and set aside a decision of
Reed, J:—This is a motion by the applicant for an order pursuant to Rules 2100 and 1909:
Reed, J:—This is a motion by the defendant requesting that the plaintiff and her solicitors be required to pay into court the sum of $14,001.40, an amount which should have been paid on November 14, 1983 pursuant to an order of the Associate
Reed, J:—This is an appeal from a decision of the Tax Court of Canada finding that the plaintiff was not entitled to deduct $62.51 from her taxable income for the 1980 taxation year. As can be surmised, the amount of $62.51 is not the
Cullen, J:—On Monday, January 24, 1985, counsel for the defendant filed with this Court
(1) Joint Application for Leave of Court to set down hearing for special case; and
Cullen, J:—This is a motion by the applicants for an order pursuant to sections 24 and 52 of the Canadian Charter of Rights and Freedoms. The allegation by the applicants is that subsections 247(2) and (3) of the
Mahoney, J:—In the circumstances of the present case, having particular regard to the undisputed evidence as to the respondent's physical and mental conditions during much of the period in issue, we are not persuaded that the learned Tax Court judge
Le juge Denault:—Le 18 décembre 1984, le juge Rouleau a accordé une requête pour ordonnance provisoire de constitution de charge immobilière, en vertu de la Règle 2400 des Règles de la Cour fédérale dans les termes suivants: