Bonner, T.C.J.:—This is an appeal from an asssessment of income tax for the 1984 taxation year. The issue is whether certain cattle which were “rights or things” to which subsection 70(2) of the Income Tax Act ("Act") would otherwise
Garon, T.CJ.:—The appeals by these two taxpayers were heard on common evidence. Subject to what is said in the final part of these reasons with respect to the amounts of support payments in issue for 1983, the facts were not in dispute.
Teskey, T.C.J.:—The appellant, 74712 Alberta Ltd. formerly Cal-Gas and Equipment Ltd. (Cai-Gas) appeals its reassessments for the taxation years 1983, 1984 and 1985.
McNair, J.: —
Jerome, A.C.J.:—This matter came on for hearing on April 19, 1990, in Edmonton Alberta. The issue before me, that of the relative priority of the plaintiff's claim to funds owed by account debtors of the estate of J.K. Campbell and Associates Ltd.
Muldoon, J.:—This is a dispute about the interpretation of certain provisions in the Income Tax Act, R.S.C. 1952, c. 148, (am. S.C. 1970-71-72, c. 63) (the "Act"), which respective counsel for the parties say raises a case of first
Urie, J.A.: —This appeal is from orders of certiorari and prohibition granted by the Trial Division on September 4, 1986 [reported at [1986] 2 C.T.C. 325; 86 D.T.C. 6465]. The relevant facts which are not in dispute, are these.
Cullen, J.:—This is an application for review of a requirement by the Minister of National Revenue that the applicant, John D. Merko, produce any “foreign-based information or document" relevant to the administration or enforcement of the Income Tax
Devine, P.J.: —Both Mr. Paulos and his company are charged, pursuant to subsection 238(1) of the Income Tax Act, R.S.C. 1952, c. 148 (am. S.C. 1970-71-72, c. 63) (the "Act"), with failing to file the returns of the corporation
Rouleau, J. [Translation]: —This is an appeal de novo from a decision of the Tax Court of Canada [reported [1985] 2 C.T.C. 2446] made on December 19, 1985, affirming a decision of the Minister of National Revenue. This matter was
