Electrical Industries (Western) Limited v. Minister of National Revenue, [1990] 2 CTC 2590 -- text
Beaubier, T.C.J.: —This case was heard in Edmonton, Alberta, on July 16 and 17, 1990.
Sulya Masonry Contractors (1981) Ltd. v. Minister of National Revenue, [1990] 2 CTC 2589, 91 DTC 146 -- text
Teskey, T.C.J.:—The appellant appeals its assessment dated July 19, 1988 wherein the Minister assessed a penalty pursuant to subsection 227(9) of the Income Tax Act, R.S.C. 1952, c. 148 (am. S.C. 1970-71-72, c. 63) (the "Act") for
Steen Contractors Limited v. Minister of National Revenue, [1990] 2 CTC 2588, 91 DTC 145 -- text
Teskey, T.C.J.:—The appellant appeals its assessment dated March 7, 1989 wherein the Minister assessed a penalty pursuant to subsection 227(9) of the Income Tax Act, R.S.C. 1952, c. 148 (am. S.C. 1970-71-72, c. 63) (the "Act") for
Roger Kosowan v. Minister of National Revenue, [1990] 2 CTC 2580, 91 DTC 32 -- text
Mogan, T.CJ.:— When the appellant applied to the Court for a hearing date, the respondent had not filed a reply to notice of appeal. The respondent therefore brought a motion under the Rules of Practice and Procedure asking leave to file a
Donald Warner v. Minister of National Revenue, [1990] 2 CTC 2575, [1991] DTC 87 -- text
Taylor, T.C.J.: —This is an appeal heard in Regina, Saskatchewan, on September 24, 1990, against an assessment dated October 20, 1989, under subsection 227(10) of the Income Tax Act, R.S.C. 1952, c. 148 (am. S.C. 1970-71-72, c.
James White v. Minister of National Revenue, [1990] 2 CTC 2566, 91 DTC 54 -- text
Taylor, T.C.J.:—This is an appeal heard in St. John's, Newfoundland, on August 23, 1990, against an assessment dated December 29, 1987, under subsection 227(10) of the Income Tax Act, R.S.C. 1952, c. 148 (am. S.C. 1970-71-72, c.
Merlyn Lee Irvine v. Minister of National Revenue, [1990] 2 CTC 2560, 91 DTC 91 -- text
Taylor, T.CJ.:—This is an appeal heard in Regina, Saskatchewan, on September 24, 1990, against an assessment dated August 11, 1988, under subsection 227(10) of the Income Tax Act, R.S.C. 1952, c. 148 (am. S.C. 1970-71-72, c. 63)
Elaine Husk v. Minister of National Revenue, [1990] 2 CTC 2559, 91 DTC 27 -- text
Beaubier, T.C.J.: —This case was heard in Regina, Saskatchewan, on August 16, 1990.
Serafino Tiberio and Vitangela Tiberio v. Minister of National Revenue, [1990] 2 CTC 2545, 91 DTC 17 -- text
Garon, T.C.J.:—These five appeals, which were heard together on common evidence, involve two taxpayers who are husband and wife. There is no dispute about the facts. Appellant, Serafino Tiberio, testified briefly and he acted for himself and on behalf of
Frank M. Smith, Executor of the Estate of the Late Lillian Lamash v. Minister of National Revenue, [1990] 2 CTC 2534, 91 DTC 9 -- text
Christie, A.C.T.C.J.: —Lillian Lamash died at Victoria, British Columbia, on July 27, 1982. This appeal pertains to two basic issues arising under the Income Tax Act, R.S.C. 1952, c. 148 (am. S.C. 1970-71-72, c. 63) (the "Act") from
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