Jean-René Clément v. Minister of National Revenue, [1989] 1 CTC 2010, 88 DTC 1751 -- text
Tremblay, T.C.J.:— This appeal was heard at the City of Quebec, Quebec on December 6, 1985 and December 16, 1986.
Anglemont Estates Ltd. v. MNR, 88 DTC 1770, [1989] 1 CTC 2004 (TCC) -- text
Brulé, T.C.J.: —The appeal of Anglement Estates Ltd. is in respect of the 1978 and 1979 taxation years. There are two issues involved: (1) the deductibility of a "loss" on the disposition of accounts receivable, for the 1978 taxation year in
Frank Auciello v. Minister of National Revenue, [1989] 1 CTC 2001, 88 DTC 1739 -- text
Sarchuk, T.CJ.:—The appeal of Frank Auciello is with respect to a reassessment of tax for his 1981 taxation year.
John Arthur Macleod v. Her Majesty the Queen, [1989] 1 CTC 497, 89 DTC 5339 -- text
Clarke, C.J.N.S.:—The appellant appeals from his conviction for a violation of the Excise Act, R.S.C. 1970, c. E-12, subs. 246(1), (now section 240 of the Excise Act, R.S.C. 1985, c. E-14).
Subash Kohli and Dr. Renuka Kohli v. R.C. Moase, B.G. Gillis, J.C.A. Landry, J.A. Van Wart, A.M. Bourgeois, S. Macleod, R.G. Ross, C. Richard, D.A. Keisstead, J.E. Yorke, H.W. Allen, Fm. Landry, M.C. Burchill, N.C. Hobson, Anne Le Blanc, J.D.C. Sequin, R.C. Wood, R.M. Freeze, C.M.D. Robard, E.B. Ross and Attorney General of New Brunswick (Intervenor), [1989] 1 CTC 492, 89 DTC 5336 -- text
Ryan, J.A.:—The issues in this appeal are complex in that they relate to the jurisdiction of a superior court over documents seized under search warrants issued by a justice of that court and the jurisdiction of a superior court in a civil
Symes v. The Queen, 89 DTC 5243, [1989] 1 CTC 476 (FCTD), rev'd 91 DTC 5397 (FCA) -- text
Cullen, J.: —This is an appeal from reassessments of tax for the plaintiff's 1982, 1983, 1984 and 1985 taxation years. In these reassessments the Minister of National Revenue (M.N.R.) disallowed the deductions of $10,075, $11,200, $13,173 and $13,359 paid
Her Majesty the Queen v. Wally Fries, [1989] 1 CTC 471, 89 DTC 5240 -- text
Urie, J.A.: — The parties hereto have agreed that, despite the small amount involved, this appeal is an important one since it is a test case for a substantial number of other potential appellants whose appeals from assessments of income tax
Bridges Brothers Ltd. v. The Queen, 89 DTC 5255, [1989] 1 CTC 445 (FCTD) -- text
Martin, J.:—The plaintiff, Bridges Brothers Ltd., appeals the Valuation Day value of $100 per acre assigned by the defendant to some 2,422 acres of its property situated near Mount Pleasant, Charlotte County, New Brunswick. The property which was, for a
Deloitte, Haskins & Sells Ltd, Trustee of Pheonix v. Bank of Nova Scotia, 89 DTC 5355, [1989] 1 CTC 442 (Sask. C.A.) -- text
Sherstobitoff, J.A.: — The issue in this appeal is whether a general assignment of book debts in favour of the respondent bank, duly registered under the Personal Property Security Act, R.S.S. 1978, c. P-6.1, attached to a
Her Majesty the Queen v. William A. Gadsby, [1989] 1 CTC 441 -- text
Giles, Associate Senior Prothonotary:— Upon motion made to this Honourable Court for an order pursuant to Rule 324 of the General Rules and Orders of the Federal Court of Canada for judgment and upon reading the consent signed by the
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