Edmonton Plaza Hotel (1980) Ltd. v. The Queen, 87 DTC 5371, [1987] 2 CTC 153 (FCTD) -- text

Jerome A.C.J.:—The plaintiff appeals the defendant's reassessment of its 1980 and 1981 taxation years. At issue is the taxpayer's deduction from its taxable income of an amount paid to the City of Edmonton in connection with the taxpayer's application for

Desrocher Development Corp. v. The Queen, 87 DTC 5363, [1987] 2 CTC 118 (FCTD) -- text

Martin, J.: —The plaintiff, Desrochers Development Corporation, appeals the October 11, 1983 reassessment by the Minister of National Revenue in which the gain made on a sale of property in Saskatoon was classified as income rather than as a capital

London Life Insurance Co. v. The Queen, 87 DTC 5312, [1987] 2 CTC 90 (FCTD), aff'd 90 DTC 6001 (FCA) -- text

Martin, J.:—The plaintiff, London Life Insurance Company, appeals the defendant's reassessment of July 28, 1980 in respect of its 1976 taxation year under which the defendant assessed the plaintiff for additional tax on the basis that the plaintiff was not

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