Mahoney, J.A. (Hugessen and MacGuigan, JJ.A. concurring):—This appeal from a reported decision of the Trial Division, [1988] 2 C.T.C. 279; 88 D.T.C. 6483, was argued consecutively with the appeal of Denis Verrier, Court file A-1040-88, as the cases had been
Mahoney, J.A. (Hugessen and MacGuigan, JJ.A. concurring):—This is an appeal from a reported decision of the Trial Division, [1988] 2 C.T.C. 274; 88 D.T.C. 6478, which upheld the assessment of the appellant's 1979 and 1980 income tax returns on the basis
Mahoney, J.A. (Hugessen and MacGuigan, JJ.A. concurring):—This is an appeal against a reported judgment of the Trial Division which allowed the respondent's appeal against the disallowance of her claim for $2,211.47 travelling expenses in her 1980 income tax return.
Cullen, J.: —On August 21, 1989, my colleague Mackay, J. ordered that the actions under Court Nos. T-1364-86, T-2864-86 and T-2866-86 be tried together on common evidence. The parties to this action have agreed that the sole issue of fact in
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
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
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),
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
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
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
