Newfoundland Light and Power Co. Limited v. Her Majesty the Queen, [1986] 2 CTC 235, 86 DTC 6373 -- text

Martin, J.:—This matter came on for hearing at St. John’s, Newfoundland, on June 17, 1986, by way of appeal from a reassessment by the defendant of the plaintiff’s taxable income for its 1977 taxable year in which the defendant disallowed deductions of

The Royal Bank of Canada, v. Her Majesty the Queen, , [1986] 2 CTC 211, 86 DTC 6390 -- text

Urie, J:—We will not need to hear you Mr. Leslie. We are all of the opinion that Mr. Justice Muldoon, the trial judge, having carefully and accurately analyzed the agreed statement of facts and having applied the jurisprudence relating thereto, reached

Wiebe Door Services Ltd. v. MNR, 87 DTC 5025, [1986] 2 CTC 200 (FCA) -- text

MacGuigan, J.:—This section 28 application is brought to set aside a decision by the Tax Court, which upheld an assessment against the applicant for the payment of Unemployment Insurance Premiums and Canada Pension Plan Contributions for the years 1979, 1980

Vaillancourt v. The Queen, 86 DTC 6449, [1986] 2 CTC 188 (FCTD), rev'd 91 DTC 5352 (F.R.), 91 DTC 5408 (E.) (FCA) -- text

Le juge Pinard:—Il s’agit d'un appel, sous forme d’action, en vertu des paragraphes 172(2) et 175(3) de la Loi de l'impôt sur le revenu, Statuts du Canada de 1970-71-72, c. 63 et amendements, interjeté par le

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