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
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
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
Joyal, J.:—The Court is asked to determine whether or not certain company shares owned by the late Philip Van Son were vested indefeasibly in his widow Hilda Jardine within 15 months of Mr. Van Son's demise in October, 1980.
Rouleau, J.:—Mrs. Fluxgold is before the Court seeking an order setting aside a 1984 assessment by the Minister of National Revenue for the sum of $59,099.03. The plaintiff is a former equal shareholder with her husband in a company called Fluxgold
Joyal, J.: —This is an appeal from a notice of reassessment issued by Revenue Canada and relating to the 1981 taxation year. At all material times, Mr. Stewart and the late Mr. Sullivan were president and vice-president respectively of Pacific
Martin, J.:—This is a de novo appeal by the plaintiff from that portion of the January 28, 1988 decision of the Tax Court of Canada (Browning Harvey Ltd. et al. v. M.N.R., [1988] 1 C.T.C.
Urie, J.A.:—This appeal from a judgment of the Trial Division was brought on an agreed statement of facts supplemented by the oral opinion evidence of two experts and the evidence of an officer of the respondent corporation.
Pinard, J.: —This is an appeal by the plaintiff from a decision by the Tax Court of Canada which upheld notices of reassessments from the Minister of National Revenue serving to deny this taxpayer the right to deduct the total amount of
Cullen, J.: —
