Beaumont v. The Queen, 86 DTC 6264, [1986] 1 CTC 507 (FCTD), aff'd 88 DTC 6522, [1988] 2 CTC 365 (FCA) -- text

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

Algonquin Enterprises Ltd. v. The Queen, 86 DTC 6233, [1986] 1 CTC 493 (FCTD), aff'd 90 DTC 6377 (FCA) -- text

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

Hudson Bay Mining and Smelting Co., Ltd. v. The Queen, 86 DTC 6244, [1986] 1 CTC 484 (FCTD), aff'd 89 DTC 5515 (FCA) -- text

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

Her Majesty the Queen v. Caisses Enregistreuses Métro Canada Ltée, [1986] 1 CTC 462 -- text

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

The Queen v. Goodwin Johnson (1960) Ltd., 86 DTC 6185, [1986] 1 CTC 448 (FCA) -- text

Urie, J. (Heald, J. concurring): — This is an appeal from a judgment of Mr. Justice Collier in the Trial Division, in which he allowed the respond ent's appeal from an assessment issued by the Minister of National Revenue (“the Minister") with

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