Hugessen, J.A.:—The appellants, who are land developers, entered into a certain number of 50-year leases of residential lots with an option to purchase exercisable by the lessees at any time during that term. At issue in these appeals is the trial
Addy, J.:—The facts in this case are not in dispute. There have been documents filed on consent as Exhibit 1, and in the pleadings the facts mentioned by the plaintiff on which he relies have been largely admitted by the defence.
Blair, J.A.:— The issue in this appeal is whether taxpayers can claim relief under the Canadian Charter of Rights and Freedoms if they are less favoured than other taxpayers under the Income Tax Act,
Desjardins, J.A.:—This is an appeal from a decision of the Trial Division whereby Collier, J. concluded that interest amounts paid on borrowed money used to purchase a family dwelling were deductible from the taxpayer's income for the taxation years 1980,
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
