Morflot Freightliners Ltd. v. The Queen, 89 DTC 5182, [1989] 1 CTC 413 (FCTD) -- text
Strayer, ].: —
Strayer, ].: —
McNair, J.: —This Court orders by consent that the income tax returns of the plaintiff for the year 1980 be referred back to the defendant for reassessment on the basis that in computing the plaintiff's income for the taxation year 1980
Urie, J.: —For the reasons given in A-14-88, John E. Wiebe v. M.N.R., the section 28 application will be dismissed.
Application dismissed.
McDonald J.:—This is an application made to determine the entitlement to certain moneys of a debtor, International Warranty Company Ltd. ("I.W."). The contest is between Lloyds Bank ("the bank") the holder of an assignment of book debts made by I.W.
McNair J.:—These actions are appeals by the plaintiffs, pursuant to subsection 172(1) of the Income Tax Act, from a decision of the Tax Court of Canada dismissing their appeals from reassessments of their income for the 1979,
Reed, J.:—The applicant brings a motion pursuant to subsection 225.2(2) of the Income Tax Act, R.S.C. 1952, c. 148 as amended. This provision was added to the Income Tax Act in 1985 along with other provisions
Teitelbaum, J.:—The plaintiff, Westcoast Petroleum Ltd. (Westcoast) is appealing, by means of a trial de novo, reassessments of its 1978-79 income tax returns in which the Minister added to Westcoast's taxable income, for the 1978 taxation year
Strayer, J.: —
Martin, J.:—The plaintiffs appeal the Minister of National Revenue's reassessments of their 1979 and 1980 income tax returns in which the Minister added to their taxable incomes for those years payments received by them from their employer which they claimed
Martin, J.:—The plaintiff appeals the March 13, 1984 judgment of the Tax Court of Canada allowing the defendant's appeal in respect of his farming losses, claimed for his 1977, 1978 and 1979 taxation years, portions of which losses were disallowed by