Goetz, T.C.J.:—The appellant appeals arbitrary assessments for his 1975, 1976, 1977 and 1978 taxation years. The arbitrary assessments were necessary, says Revenue Canada, because the appellant failed to file his income tax returns for those years and a company
Sarchuk, T.C.J.:—This is an appeal from assessments by the Minister of National Revenue of the appellant’s income tax for his 1980 and 1981 taxation years. By these assessments and by his pleadings the respondent conceded that the appellant’s farming
Sarchuk, T.C.J.:—This is an appeal from a reassessment of income tax for the appellant’s 1979 taxation year. At issue is whether the respondent correctly determined the capital gain upon the disposition by Carl M. Allred (Allred) of certain shares of
Pratte, J.:—This section 28 application is directed against a decision of the respondent rejecting an application made by the applicant for the refund of an amount of sales tax allegedly paid by error during 1983. Its outcome depends on the
Mahoney, J.:—The appellant moves, pursuant to Rule 324, without appearance, to join to the present appeal an appeal in respect of reassessments made by the Minister of National Revenue in accordance with the judgment of the Trial Division which is subject of
McNair, J.:—This is an appeal by the plaintiff, pursuant to section 172 of the Income Tax Act, S.C. 1970-71-72, c. 63, from a decision of the Tax Review Board dated May 21, 1982. The Board dismissed the plaintiff's appeal
Pratte, J.:—This is an appeal from a judgment of the Trial Division (Muldoon, J.) dismissing an appeal brought by the appellant from income tax reassessments for the 1978 and 1979 taxation years.
Pratte, J.:—We do not need to hear you, Ms. Lloyd.
We are all of the view that the trial judge could, without error, conclude to the existence of a partnership in this case.
Muldoon, J.:—This action focuses on section 34 of the Excise Tax Act, which section the plaintiff asserts to be unconstitutional, with consonant consequences to the defendant Minister's purporting to act thereunder in regard to the plaintiff’s
Strayer, J.:—This is an application by the defendant requesting that the Court order the plaintiff to provide very extensive particulars prior to the defendant filing its defence.
