Reed, J.:—This is an application by the Minister of National Revenue for a retention order pursuant to subsection 231.3(6) of the Income Tax Act, R.S.C. 1952, c. 148 as amended. Sections 231 to 231.5 were added to the
Hinkson, J.A.:—This is an appeal from the conviction of the appellant for failure to comply with demands made by the Minister, pursuant to the provisions of subsection 231(3) of the Income Tax Act.
Rouleau, J.:—The issue to be determined: In the year of acquisition, may a taxpayer deduct the entire amount disbursed for prepaid rental for a parcel of vacant land for which the lease extends over a period of some 60 years; or, in the
Teitelbaum, J.:—Plaintiff, Buchanan Forest Products Limited, (Buchanan Forest) by means of a statement of claim, is appealing a judgment of the Tax Court of Canada rendered on the 19th of March 1984. The case before me is on a trial de
Le juge Pinard:—Il s’agit d’un appel, sous forme d'action, en vertu du paragraphe 172(2) de la Loi de l'impôt sur le revenu, Statuts de 1970-71-72,
Christie, A.C.J.T.C.:—On July 25, 1975 the respondent reassessed the appellant in respect of his 1973 taxation year. The reply to notice of appeal is dated July 9, 1979. Paragraph 2 and 3(a) are under the heading Statement of Facts. They read:
