Pratte, J. (MacGuigan, J. concurring) [TRANSLATION]:—In each of these two cases Her Majesty is appealing from a judgment of the Trial Division allowing an appeal by one of the respondents from income tax assessments for the 1976, 1977
Teitelbaum, J.:—Plaintiff (Stromotich) is bringing a motion seeking an order directing the defendant to refund to him a business investment tax credit (B.I.T.C.) on scientific research as claimed by him on his income tax returns for the year 1983.
Joyal, J.:—This is an appeal by the plaintiff taxpayer from the Minister's reassessments of tax for the 1979 and 1980 taxation years whereby certain claimed reserves and inventory allowances were disallowed and added back into income.
McDermid, D.CJ.:—This is an appeal by Albert Matthys from a conviction registered in the Provincial Court (Criminal Division) at London on February 18, 1986. The appellant was convicted of two counts of tax evasion contrary to paragraph 239(1 )(d) of the
Tarnopolsky, J.A.:— The Attorney General of Canada seeks leave to appeal and if leave be granted appeals, pursuant to paragraph 771(1)(a) of the Criminal Code, on a question of law alone from the decision of the Honourable Judge
Reed, J.:—The plaintiff appeals from a decision of the Minister of National Revenue which restricted the farm losses the plaintiff can deduct from his income for the 1979, 1980, 1981 and 1982 taxation years to $5,000 per year. For the years in
Joyal, J.:—This is an application to vacate a direction by the Minister of National Revenue made pursuant to subsection 225.2(1) of the Income Tax Act, S.C. 1970-71-72, c. 63. It arises from the enactment by Parliament in 1985 of
Urie, J.:—This is one of two appeals argued together in this Court and tried together, on agreed statements of facts, in the Trial Division. In the two actions Mr. Justice Muldoon rendered judgment after trial in the sum of $6,836.36 in favour
Rouleau, J.:—This is an appeal commenced by way of statement of claim pursuant to section 172 of the Income Tax Act, S.C. 1970-71-72, c.63 as amended, against a decision of the Tax Review Board (now the Tax Court of
McNair J.:—This is an appeal by the plaintiff from the Minister's reassessments of tax for the 1969, 1970, 1971 and 1972 taxation years whereby certain claimed expenses were disallowed and added back into income. The expenses in question can be broadly
