Rouleau, J.:—The plaintiff, 335114 Alberta Ltd., a judgment creditor of the plaintiff Lan-Mar Developments Ltd. ("Lan-Mar") and also the beneficial owner of all of the issued and outstanding shares of Lan-Mar, is seeking to recover from the Minister of
Joyal, J. [Translation]:—The facts in this matter are as follows.
Teitelbaum, J.:—The plaintiff, International Mercantile Factors Ltd., is bringing forth four appeals from four decisions of the Minister of National Revenue (Minister). Each proceeding is brought for each of income tax returns reassessed and affected by a decision
The Court:—We have not, in this appeal, been asked to address the issues on the basis of infringement of any rights accorded by either the Canadian Charter of Rights and Freedoms or the Canadian Bill
Heald, J.A.: —This is an appeal from a decision of the trial division ([1989] 1 C.T.C. 32; 89 D.T.C. 5006) wherein the respondent's appeal with respect to his 1979 taxation year from an assessment made by the Minister of National Revenue
Stone, J.A.:—This is an appeal from a judgment of the trial division rendered December 15,1988 [1] , whereby the respondent's appeal from an assessment of income tax was allowed with costs. The issue before the trial judge was
Jerome, A.C.J.:—This action by way of appeal from a decision of the Tax Court of Canada came on for hearing at Toronto, Ontario, on January 24 and 25, 1990. The disputed assessments concern the plaintiff's 1981 and 1982 taxation years and arise
Stone, J.A.: —This is an appeal from the judgment of Muldoon, J. rendered September 21, 1984, whereby the appellant's appeal from the decision of the Tax Review Board with respect to reassessments of income tax for the taxation years 1974,1975
Wilson, J.: —This appeal raises the question of the constitutional validity of subsection 231(3) of the Income Tax Act, R.S.C. 1952, c. 148, in light of section 8 of the Canadian Charter of Rights
MacGuigan, J.A.:—The neat question in this case is whether an income tax reassessment is invalid because it is issued in the name of a company which has already amalgamated with other companies to form a new corporation.
