Om. P. Chhabra v. Her Majesty the Queen, [1986] 2 CTC 178, 86 DTC 6341 -- text
Collier, J. [ORALLY]—Mr. Chhabra, I am going to dismiss your appeal against the order that the prothonotary made, and my reasons are these.
Native Communications Society of B.C. v. M.N.R., 86 DTC 6353, [1986] 2 CTC 170 (FCA) -- text
Stone, J.:—The appellant has sought registration as a “charitable organization” under the provisions of the Income Tax Act, R.S.C. 1952, c. 148 as amended by S.C. 1970-71-72, c. 63 and as further amended. Its application for
Her Majesty the Queen v. Amway of Canada Ltd., Amway Du Canada Ltée and Amway Corporation, [1986] 2 CTC 148 -- text
Reed, J.:—This application is brought by the plaintiff to compel the production for discovery of two officers of the defendant corporations, pursuant to sections 465(1 )(b) and 465(8) of the Federal Court Rules. The actions to which the discovery relate
Vanguard Coatings and Chemicals Ltd. v. MNR, 86 DTC 6342, [1986] 2 CTC 139 (FCTD) -- text
Walsh, J.:—Plaintiff moves pursuant to Rule 465(18) of the Federal Court Rules that defendant answer the following questions:
French Shoes Ltd. v. The Queen, 86 DTC 6359, [1986] 2 CTC 132 (FCTD) -- text
Teitelbaum, J.:—By means of a direct action in the Federal Court of Canada, Trial Division, the plaintiff is contesting the reassessment made by the Minister of National Revenue. The said reassessment, dated April 7, 1982, added the sum of $50,000 to
E.R. Fisher Ltd. v. The Queen, 86 DTC 6364, [1986] 2 CTC 114 (FCTD) -- text
McNair, ).:—This is an appeal by way of action pursuant to section 172 of the Income Tax Act from a notice of reassessment dated November 4, 1982 in respect of the plaintiff's 1981 taxation year. The reassessment was
The Queen v. AEL Microtel Ltd., 86 DTC 6348, [1986] 2 CTC 108 (FCA) -- text
Mahoney, J.:—These are three appeals and cross appeals from judgments of the Trial Division, [1984] C.T.C. 387; 84 D.T.C. 6374, respecting the re- spondent's income tax assessments for its 1975, 1976 and 1977 taxation years. The respondent concedes that the
Samoth Financial Corporation Ltd. v. Her Majesty the Queen, [1986] 2 CTC 107, 86 DTC 6335 -- text
Mahoney, J.:—We are in substantial agreement with the reasons for judgment of the learned trial judge herein and would dismiss the appeal with costs. In our opinion, where the business of a taxpayer is the sale of franchises to others, the proceeds
Domenico Vespoli, Precision Mechanics Ltd., 80591 Canada Ltd. And Paradis Vespoli Ltée v. Her Majesty the Queen, the Attorney General of Canada and the Honourable William Rompkey in His Capacity as Minister of National Revenue, [1986] 2 CTC 106 -- text
Marceau J.:—We are all of the view that this appeal is well founded. The learned motions judge was wrong in granting the respondents' application for review of the taxation of the appellants’ costs under Rule 346 of the General Rules
Sears Canada Inc. v. The Queen, 86 DTC 6304, [1986] 2 CTC 80 (FCTD), aff'd 89 DTC 5039 (FCA) -- text
McNair, J.:—This is an appeal by the plaintiff from the Minister's reassessments with respect to the 1976, 1977 and 1978 taxation years whereby portions of reserves claimed by the plaintiff were disallowed and added back into income. Three statements of
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