MacNair, J.:—This action and T-2941-83 are appeals by the plaintiff from reassessments of its income for the 1978 and 1979 taxation years which, by agreement, are to be heard and tried on common evidence.
Mahoney, J.:—This is an appeal and cross appeal from a decision of the Trial Division dealing with the appellant's income tax assessments for its taxation years 1971 to 1974 inclusive. [1] Put briefly, the appellant, an extruder of
The Court: —We are all of the view that the Court of Appeal erred in its interpretation of subsection 231(3) of the Income Tax Act, R.S.C. 1952, c. 148 as amended. To construe the subsection as permitting only one demand
Hugessen, J.:—The appellant paid one of its non-resident shareholders an amount deemed to be a dividend pursuant to paragraph 212.1 (1)(a) of the Income Tax Act:
Reed, J.:—The issue in this case is whether a converted tug boat is a yacht. Paragraph 18(1)(l) of the Income Tax Act, S.C. 1970-71-72, c. 63 provides that certain kinds of business expenses are not to be allowed as deductions
Pinard, J. [Translation]:—The Court having given leave to set down for argument the special case submitted by the parties in lieu of trial, pursuant to Rule 475 of this Court, and the said argument having been presented, the Court must now rule
Reed, J.:—The plaintiff appeals a reassessment of his taxable income for the 1981 and 1982 taxation years. The Minister of National Revenue reassessed the plaintiff on the basis that certain amounts should have been included in his income for those
McNair, J.: —This is an interlocutory application by the defendant to strike the plaintiff's statement of claim on the following stated grounds, viz:
Le juge Lacombe: —Nous sommes d'avis d’accueillir la présente demande faite en vertu de la Loi sur la Cour fédérale.
Reed, J.: —The issue in this case is a narrow one: is the plaintiff who is an insurance broker and agent entitled to treat commissions he has received from the Insurance Corporation of British Columbia (hereinafter referred to as ICBC) as
