Taylor, T.C.J.: —This is an appeal heard in Winnipeg, Manitoba, on October 5, 1989 against an income tax assessment for the year 1986 in which the Minister of National Revenue disallowed the deduction of moving expenses. The critical portion of

Collier, J.:—This is an appeal by the plaintiff from assessments and reassessments, by the Minister of National Revenue, in respect of the plaintiff's 1974 taxation year. Two other appeals by the plaintiff were heard at the same time: T-4526-82 and

Le Juge Rouleau: —Il s'agit d'un litige ayant pour fondement la vente par shérif d'une co-propriété indivise dont un des deux co-propriétaires, M. James Joseph Smith, n'avait pas acquitté ses impôts sur le revenu dus au Ministère du Revenu

Martin, J.: —The plaintiff taxpayer, Douglas Marmaduke Caston, appeals the defendant's reassessment of his taxable income for his 1982 taxation year whereby the defendant disallowed the sum of $6000 alimony paid by Caston to his wife and claimed by

Collier, J.: —This is a motion, for an order giving the plaintiff leave to file an amended statement of claim. There is an identical motion in another action T-1788-84 between the same parties. These reasons will apply, as well, in that

Collier, J.:—This action was initially commenced by way of an originating notice of motion. However, at the hearing before me on July 14, 1987, the parties agreed that this matter would be treated as the trial of an action. It was further

Urie, J.A.: — The sole issue in this case is whether the respondent during its 1976 and 1977 taxation years manufactured or processed goods for sale or lease within the meaning of paragraph 125.1 (3)(a) of the Income Tax Act

Urie, J.A.:—This is an appeal from a judgment of the Trial Division whereby the appeal by the respondent from income tax assessments made by the Minister of National Revenue ("the Minister”) in respect of the respondent's 1977, 1978 and 1979 taxation

Rouleau, J.: —This is an appeal by the taxpayer from the decision of the Tax Court of Canada, who upheld the Minister’s assessment. It was determined that certain moneys received by the taxpayer in the 1979 taxation year pursuant to a

McNair, J.: —This is an appeal by the plaintiff from the Minister of National Revenue's reassessment of income for the 1980 taxation year. The first issue is whether the Minister was correct in treating as inventory the cost of spare parts