Marsted Holdings Ltd. v. The Queen, 86 DTC 6200, [1986] 1 CTC 436 (FCTD) -- text
Joyal, J.:—Prior to the date set for the trial of the foregoing actions, it was agreed that they should proceed together on the basis of common evidence.
Dominion of Canada General Insurance Co. v. The Queen, 86 DTC 6154, [1986] 1 CTC 423 (FCA) -- text
Emerson v. The Queen, 86 DTC 6184, [1986] 1 CTC 422 (FCA) -- text
Heald, J.:—We do not need to hear you, Ms. Lee. We are all of the view that the learned trial judge correctly applied the provisions of paragraph 20(1 )(c) of the Income Tax Act to the facts of this case. We share
David N. Smith v. Her Majesty the Queen, [1986] 1 CTC 418, 86 DTC 6196 -- text
Addy, J.:—This is an appeal from a decision of the Tax Court of Canada pertaining to the reassessment of the plaintiff for income tax purposes for the 1980 taxation year.
Her Majesty the Queen v. Andrée Denise Pharand, [1986] 1 CTC 406 -- text
Teitelbaum, J.:—Plaintiff, Her Majesty the Queen, is claiming from the defendant, Dame Andrée Denise Pharand (Pharand) the total sum of $84,759.19.
Hall v. The Queen, 86 DTC 6208, [1986] 1 CTC 399 (FCTD) -- text
Collier, J.:—This action was heard at the same time as another, T-1375-80. There was common evidence and common issues. The reasons in this action will apply in the other.
Marotta v. The Queen, 86 DTC 6192, [1986] 1 CTC 393 (FCTD) -- text
McNair, J.:—This is an appeal by the plaintiff from the Minister’s reassessments with respect to the 1972 and 1973 taxation years whereby certain remuneration was treated as income from an office or employment and not as earnings from a professional partnership.
The Queen v. Capitol Life Insurance Co., 86 DTC 6164, [1986] 1 CTC 388 (FCA) -- text
Mahoney, J.:—This is an appeal from a decision of the Trial Division, [1984] C.T.C. 141; 84 D.T.C. 6087, which found that the respondent, a nonresident of Canada, had not carried on business in Canada in 1976 and that, therefore, it was not
Consumers' Gas Co. Ltd. v. The Queen, 86 DTC 6132, [1986] 1 CTC 380 (FCTD), aff'd 87 DTC 5008, [1987] 1 CTC 79 (FCA) -- text
Muldoon, J.:—This appeal is taken in regard to the plaintiffs 1975, 1976 and 1977 taxation years. In the course of its business, the plaintiff is frequently obliged to relocate segments of its pipelines at the instance of various persons, firms,
Fadleabasy Akbaraly v. Her Majesty the Queen, [1986] 1 CTC 369 -- text
Muldoon, J. [TRANSLATION]:—This is a claim by the plaintiff to recover certain effects, including valuable jewellery, that were seized by customs officers at Mirabel Airport, where the plaintiff arrived from abroad with his wife on September 25, 1982.
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