Arthur Clemiss v. Minister of National Revenue, [1987] 2 CTC 2275, 87 DTC 569 -- text

Bonner, T.CJ.: — The appellant appeals from assessments of income tax for the 1977, 1979 and 1980 taxation years. At all relevant times the appellant was president and one of the directors of B.X. Development Limited (hereinafter "B.X."). B.X. was

Kenneth G. Lintott, Murray W. Pyke, Nigel R. Cozens, Myrna L. Bazant v. Minister of National Revenue, [1987] 2 CTC 2266, 87 DTC 563 -- text

Brulé, T.C.J.:—These appeals, which were heard on common evidence, concern the reassessments of the appellants for benefits arising from their participation in an Employee Share Purchase Plan. The appeals relate to the following taxation years:

J. C. Randall v. Minister of National Revenue, [1987] 2 CTC 2265, 87 DTC 553 -- text

Taylor, T.C.J.:— This is an appeal heard in Vancouver, British Columbia, on July 13, 1987, against an income tax assessment in which the Minister of National Revenue had taxed an amount of $2,270 as applicable to the taxation year 1985, whereas the

André R. Demers, Carolyn B. Demers v. Minister of National Revenue, [1987] 2 CTC 2247, 87 DTC 537 -- text

Taylor, T.C.J.:—These are appeals heard on common evidence, at Kamloops, British Columbia, on June 25, 1987, against income tax assessments, for the years 1981 and 1982, in which the Minister of National Revenue disallowed amounts claimed as deductions from other income, as

Minuteman Press of Canada Company Limited v. Minister of National Revenue, [1987] 2 CTC 2231, 87 DTC 458 -- text

Sarchuk, T.C.J.:—This is an application by Minuteman Press of Canada Company Limited (Minuteman) for an order extending the time within which appeals may be instituted with respect to its taxation years ending February 28, 1979, June 30, 1979, June 30,

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