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

Alberta Institute on Mental Retardation v. The Queen, 87 DTC 5306, [1987] 2 CTC 70 (FCA) -- text

Heald, J. (Mahoney, J. concurring): —This is an appeal from a decision of the Minister of National Revenue refusing the appellant's application for registration as a "registered charity” as that expression is defined in paragraph 110(8)(c)

Her Majesty the Queen in Right of Canada as Represented by the Minister of National Revenue v. Monica Lau, [1987] 2 CTC 62, 87 DTC 5273 -- text

Mahoney, J.:—This is an appeal from the refusal of the Trial Division to strike out the statement of claim herein on the grounds that the Court is without jurisdiction to entertain the action, that it discloses no reasonable cause of action and

Ontario Public Service Employees Union, James Clancy and Susan Stylianos v. The National Citizens Coalition Inc., Minister of National Revenue (Canada), Minister of Revenue for Ontario, Attorney General of Canada and Attorney General of Ontario, [1987] 2 CTC 59, 87 DTC 5270 -- text

Galligan, J. [Orally]:—Argued together were two motions which were many branched attacks on the action instituted by the plaintiffs. At the conclusion of the argument by counsel for the plaintiffs I indicated that I did not have to hear counsel for

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