Schofield Oil Ltd. v. The Queen, 89 DTC 5128, [1989] 1 CTC 310 (FCTD), aff'd 92 DTC 6022 (FCA) -- text
Strayer, ].: —
Strayer, ].: —
Strayer, J.: —Counsel has asked that I rule prior to trial with respect to the joint request by the plaintiff and the defendant that the evidence adduced before the Tax Court of Canada in this matter
McLellan, J.: —In these six proceedings Maritime Construction Ltd. and Raymond P. Slattery each appeal three separate convictions against each of them for failing to file income tax returns of Maritime Construction Ltd. following demands to do so. The
Pothier, J.P.C.Q.: — La Société Canadienne des Pneus Michelin Ltée est une corporation incorporée en vertu des lois du Canada. Elle fabrique des pneus pour fins de vente au Canada.
Mahoney, J.:—This is an appeal from a refusal by the Minister of National Revenue to register the Appellant as a charitable organization under the Income Tax Act. The appellant is incorporated under the Societies Act of
Pratte, J. [Translation]:—The appellant is challenging a judgment of the Trial Division (Pinard, J.) which allowed in part only the appeal brought by him against income tax assessments for the 1978 and 1979 taxation years.
Muldoon, J.:—The applicant herein, Roger Lawrence, one of the respondents above named, applies pursuant to subsection 232(4) of the Income Tax Act, above cited, [the Act], for an order under subparagraph 232(5)(b)(i) of the Act to
Reed, J.: —The plaintiff is appealing, by way of trial de novo, a decision of the Tax Court. The defendant has brought a motion to strike the plaintiff's statement of claim, pursuant to Rule 419(1)(a) of the Federal Court Rules,
The Associate Chief Justice: —In this action brought pursuant to subsection 172(2) of the Income Tax Act, S.C. 1970-71-72, c. 63, as amended, the plaintiff appeals reassessments for the 1978, 1979, 1980 and 1981 taxation
Finlayson, J.A.:— This is an appeal from the decision of the Honourable Madame Justice Boland pronounced the 15th day of October, 1986, with respect to an assessment for retail sales tax issued by the respondent Minister on August 7, 1979 against