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
Walsh, J.:—Applicants move for an order pursuant to section 18 of the Federal Court Act and section 24 of the Constitution Act, 1982 —
Teitelbaum, J.:—This is an action by plaintiff, Her Majesty the Queen, against the defendant, Caisses Enregistreuses Métro Canada Ltée (Métro) wherein plaintiff is claiming the sum of $17,006.36. The said sum for which plaintiff is presently claiming is a
Cullen, J.:—The plaintiff taxpayer, a private holding and investment company, was incorporated pursuant to The Companies Act of Saskatchewan on or about the beginning of 1962.
