William Russell Steen v. Her Majesty the Queen, [1988] 1 CTC 256, 88 DTC 6171 -- text
Hugessen, J. [Orally]:—This appeal is entirely without merit.
Hugessen, J. [Orally]:—This appeal is entirely without merit.
Dube, J. [Translation]:—The plaintiff is appealing from tax assessments issued by the Minister of National Revenue for the eight taxation years from 1970 to 1977 on income totalling $197,292 distributed equally over the years in question. The plaintiff is
Collier, J. [Orally]: —The plaintiff's motion is for mandamus, as follows:
Strayer, J.: —This is an appeal from a decision of the Tax Court of Canada of May 14, 1985. It concerns a reassessment made by the Minister of National Revenue of the income tax payable by Mr. Connell for the 1979 and 1980
Addy, J.:—The defendant applies, pursuant to Rule 419(1)(a) to have the statement of claim of the plaintiff struck out and the action dismissed on the grounds that the statement of claim discloses no reasonable cause of action.
Stone, J.:—This appeal is from the respondent's decision dated February 24, 1987 denying the appellant registration as a “charitable organization” pursuant to the provisions of paragraph 149.1(1)(b) of the Income Tax Act, R.S.C. 1952, c. 148
Pratte, J.:—We do not need to hear you Mr. MacLean. While we cannot subscribe to every assertion made by the trial judge in his reasons, we have not been persuaded that he erred in failing to find negligence on the part of the
The Court:—The appellant was convicted in Provincial Court of wilfully evading the payment of federal taxes imposed by the Income Tax Act by failing to declare taxable income in the amount of $141,917.23 for the taxation years
Whealy, D.C.J.:—This is a summary conviction appeal by the Crown from the decision of His Honour Provincial Court Judge T. Mercer in which he stayed count one of the information because he found that the accused had been placed in double jeopardy
Urie, J.:—This appeal from a judgment of the Trial Division was heard together with Appeal No. A-793-83, The Queen v. Jager Holdings (Calgary) Ltd. The actions from which the appeals arose were tried together using the