C.N.R. v. MNR, 88 DTC 6340, [1988] 2 CTC 111 (FCTD) -- text
Strayer, J.:
Her Majesty the Queen v. The Capitol Life Insurance Company, [1988] 2 CTC 101, [1988] DTC 6352, [1988] 2 CTC 110, [1988] DTC 6359 -- text
Lacombe, J.:—This is an application made by the applicant under Rule 346(2) for review of the taxation of the respondent's bill of costs in this Court, as a result of the dismissal with costs of the applicant's appeal on the merits of this
TNT Canada Inc. v. The Queen, 88 DTC 6334, [1988] 2 CTC 91 (FCTD) -- text
Cullen, J.:— This is an appeal from a reassessment of tax for the plaintiff's 1980 taxation year. In this reassessment the Minister of National Revenue, (Minister) disallowed amounts deducted on account of cargo claims and fines paid under the
Robert W. Syme v. Minister of National Revenue, [1988] 2 CTC 91, 88 DTC 6279 -- text
Heald, J.: —The learned Tax Court judge decided that, in an application such as this, the applicant carries the onus of showing that it would be just and equitable to grant the extension of time sought and that the application was brought
Versatile Pacific Shipyards Inc. (Formerly Known as Burrard Yarrows Corp.) v. Her Majesty the Queen, [1988] 2 CTC 90, 88 DTC 6352 -- text
Pratte, J.:—With respect to the two main issues raised on this appeal, despite Mr. Pitfield’s able argument, we are in full agreement with the reasons of the trial judge.
Van Rooy v. MNR, 88 DTC 6323, [1988] 2 CTC 78 (FCA) -- text
Urie, J.: —This application pursuant to section 28 of the Federal Court Act seeks to set aside a judgment rendered by the Associate Chief Judge of the Tax Court of Canada, in which he held that issue estoppel based on
Reginald H. Norberg and Donald J. Sasnett v. Dara M. Wilder, Organic Research Inc. And Vardax Consultants Inc., [1988] 2 CTC 77, 88 DTC 6393 -- text
Pratte, J.: —We are all of the opinion that the decision of the Trial Division cannot be reconciled with the recent judgment of this Court in The College of Physicians and Surgeons of British Columbia
Stanley John McKimmon v. Her Majesty the Queen, [1988] 2 CTC 71, 88 DTC 6296 -- text
Collier, J.: —This is an appeal from a decision of the Tax Court of Canada, [1986] 2 C.T.C. 2359; 86 D.T.C. 1752. The Court held certain annual payments made by the plaintiff to his former wife, in determining his taxable income for
R. v. Les Habitations Perigord Inc., 88 DTC 6267, [1988] 2 CTC 64 (Que. C.A.) -- text
LeBel, J.A.: — La Couronne se pourvoit contre des jugements prononcés par la Cour supérieure, à Québec, les 11 novembre et 13 décembre 1985, par l'honorable juge en chef Pierre Côté (m.a. pp. 60 à 67). Ce dernier rejetait alors son
Minister of National Revenue v. Jack D. Fawcett, a Justice of the Peace in and for the Province of British Columbia, and Attorney General of British Columbia, [1988] 2 CTC 62 -- text
Meredith, J.:—The petitioner seeks an order to quash a search warrant and for the return of documents seized thereunder. The warrant was issued and the documents seized upon information that the search would provide evidence that a person attempted to
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