Collier, J.:—There are here three related appeals from reassessments of income tax by the Minister of National Revenue. Technically, the appeals are from the then Tax Review Board. But the Board did not hear or decide the appeals on the merits.
Hugessen, J.A. (Heald and Desjardins, JJ.A. concurring): —The appellant sued to recover the sum of $8 048.06 as an income tax refund for the year 1978. The Crown did not dispute the debt or the amount; the plea was
Pratte, J.A.: — We do not need to hear you, Mr. Malette. In spite of Mr. Basman's able argument, we have not been persuaded that the learned judge below erred within the meaning of subsection 28(1) of the Federal Court
MacKay, J.: —This was an application by the Attorney General of Canada, on behalf of the Minister of National Revenue for an order permitting officers of the Department of National Revenue to inspect and obtain photocopies of certain exhibits which
Joyal, J.:—The plaintiffs are the executors of the estate of the late Sir Leonard C. Outerbridge and are appealing the reassessment by the Minister of National Revenue in respect of the tax return of the deceased for the 1979 taxation year.
Muldoon, J.:—The plaintiff appeals from the decision of the Tax Review Board rendered on September 6, 1979, [1979] C.T.C. 2868, whereby his appeal from reassessment of income tax for the 1973 taxation year was dismissed. He is, and was at all
Le juge Noël: —La requérante en appelle des cotisations émises le 16 avril 1984 pour les années 1980 et 1981 sous les numéros 9001 et 9002; le 15 mai 1984 pour l’année 1982 sous le numéro 9003; le 4 octobre 1984 pour l'année
Le juge Pinard: —Il s'agit d'un appel, sous forme d’action, en vertu des paragraphes 172(1) et 175(3) de la Loi de l'impôt sur le revenu, Statuts du Canada de 1970-71-72, c. 63 et amendements, interjeté
Pratte, J.:—We are all of the opinion that Décary, J. ruled correctly in determining that the expenses in question were not deductible from the appellants' income as current expenses.
Cullen, J.: —
