Couture, C.J.T.C. [Translation]:—The appellant is appealing an assessment dated May 17, 1985 for the 1979 taxation year. In this assessment the respondent added $502,133 to its income as business income from the sale of assets in the circumstances
Goetz, T.C.J. [Orally]:—The appellant is appealing his assessment for the 1981 taxation year wherein the Minister disallowed the sum of $9,949 claimed by the appellant as interest expense on money borrowed to invest in commodities.
Muldoon, J. [Orally]: —The facts in this case are relatively clear. Indeed, the basic facts expressed in the first six paragraphs of the plaintiff's amended statement of claim are admitted by the defendant. As the trial unfolded the de
Tyrwhitt-Drake, J.:—The petitioners, partners in the firm of solicitors Cox Taylor Bryant, have applied under subsection 232(4) of the Income Tax Act for an order determining the question of whether or not the firm’s trust account ledger
Pratte, J.: —In spite of Mr. Weder's able argument, we cannot find any error in Mr. Justice Muldoon's judgment. The appeal will therefore be dismissed with costs.
Appeal dismissed.
Denault, J.: —This is an action by way of appeal from a judgment of the Tax Court of Canada, dated June 1, 1984, allowing the defendant's appeal in respect of his 1975 taxation year. At issue is the taxpayer's eligibility to deduct from his taxable income full farm losses under section 31 of the Income Tax Act.
Cullen, J.:—This is an appeal from reassessment of tax for the plaintiff's 1975 and 1976 taxation years. Since the filing of this appeal, a number of issues have been resolved and a judgment pro tanto has been ordered by the
Marceau, J.:—This appeal is from a preliminary determination on a question of law, made by a judge of the Trial Division pursuant to rule 474 of the Rules of the Court. To understand the question as it was put to the trial judge, the
Urie, J.:—Two issues are raised in this appeal from a judgment of the Associate Chief Justice of the Trial Division.
Strayer, J.: —
