Optical Recording Corp. v. The Queen, 86 DTC 6465, [1986] 2 CTC 325 (FCTD), aff'd 87 DTC 5248, [1987] 1 CTC 417 -- text

Muldoon, J.:—It will be noticed by anyone who sees the documents on the Court's file of these proceedings, that one of the references preceding the title of action (style of cause), as formulated by the applicant’s solicitors, announces: “AND IN THE

Frank L. Stromotich v. Her Majesty the Queen, [1986] 2 CTC 319, 86 DTC 6464 -- text

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.

Burrard Yarrows Corp. v. The Queen, 86 DTC 6459, [1986] 2 CTC 313 (FCTD), aff'd sub nomine Versatile Pacific Shipyards Inc. v. The Queen, 88 DTC 6352 (FCA) -- text

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.

R. v. James; Dzagic v. R., 86 DTC 6432, [1986] 2 CTC 288 (Ont.C.A.), briefly aff'd 88 DTC 6273, [1988] 1 SCR 669 -- text

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

Gordon v. The Queen, 86 DTC 6426, [1986] 2 CTC 280 (FCTD), aff'd 89 DTC 5481 (FCA) -- text

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

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