Attorney General of Canada v. S.F. Enterprises Inc., 90 DTC 6195, [1990] 1 CTC 289 (FCA) -- text

MacGuigan, J.A.:—This section 28 application is brought to review and set aside a decision of Tremblay, T.C.J. of the Tax Court of Canada of March 9, 1989. That decision dismissed a motion by the applicant that the individual respondents lacked standing

Lavers v. Minister of Finance of B.C., 90 DTC 6017, [1990] 1 CTC 265 (BCCA) -- text

Lambert, J.A.:—Lester Lavers, Kalomira Lavers, and U.S. Dungaree Seafarers Ltd. were convicted in October, 1983 of wilfully evading payment of income taxes for the 1977, 1978 and 1979 taxation years. They were sentenced to pay fines. They appealed the

Kourtessis and Hellenic Import-Export Co. Ltd. v. MNR, 89 DTC 5464, [1990] 1 CTC 241 (BCCA), aff'd 93 DTC 5137, [1993] 2 SCR 53 -- text

Taggart, J.A.:—The circumstances giving rise to this appeal are fully set out in the reasons for judgment of Mr. Justice McKenzie, whose judgment is one of two from which this appeal is taken. Mr. Justice McKenzie's reasons are reported in (1987),

Newfoundland Light & Power Co. Ltd. v. The Queen, 90 DTC 6166, [1990] 1 CTC 229 (FCA) -- text

Desjardins, J.A.: — The appellant, a Newfoundland company based in St. John's, is engaged in the business of generating, transmitting and distributing electrical energy to the public of Newfoundland. In the conduct of its business, it is required to

The Queen v. Foothills Pipe Lines (Yukon) Ltd., 90 DTC 6160, [1990] 1 CTC 221 (FCA) -- text

Collier, J.:—This appeal, and another one by the same plaintiff, from an assessment of income tax by the Minister of National Revenue for the years 1982 and 1983, were heard in conjunction with four other appeals. The other appeals were by related

Imperial Stables (1981) Ltd. v. The Queen, 90 DTC 6135, [1990] 1 CTC 213 (FCTD), briefly aff'd [1992] 1 CTC 263, 92 DTC 6189 (FCA) -- text

Martin, J.: —The plaintiff, which sustained losses in the amount of $961,259 in its 1982 taxation year as a result of certain stock market transactions, claimed them as deductions against its taxable income on the alternate grounds that it was

Her Majesty the Queen v. H. Boris Antosko and Stanley F. Trzop, [1990] 1 CTC 208, 90 DTC 6111 -- text

McNair, J.:—These actions are appeals by the plaintiff, pursuant to sections 172 and 175 of the Income Tax Act, from a judgment of the Tax Court of Canada delivered on July 23, 1985, which allowed the defendants' appeals from

Pollock v. The Queen, 90 DTC 6142, [1990] 1 CTC 196 (FCTD), aff'd 94 DTC 6050 (FCA) -- text

McNair, J.: —This is an appeal by the plaintiff from the Minister of National Revenue's reassessments of tax for the 1979 and 1980 taxation years whereby gains realized from the disposition of certain employee stock options and other shares in

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