Raymond Kirby and the Estate of Daniel Lee v. Minister of National Revenue, [1991] 2 CTC 2639, 91 DTC 1453 -- text

Teskey, T.C.J.:—The appellant appeals an assessment, made pursuant to subsection 227.1(1) of the Income Tax Act, R.S.C. 1952, c. 148 (am. S.C. 1970-71-72, c. 63) (the "Act") on February 8, 1989.

Freda Feldstein, Sid Feldstein, Sandra Grant and Isac Feldstein v. Minister of National Revenue, [1991] 2 CTC 2602, 92 DTC 1015 -- text

Hamlyn, T.CJ.:—These are the appeals of Freda Feldstein for the 1983, 1986 and 1987 taxation years, Sandra Grant for the 1986 and 1987 taxation years, Sid Feldstein for the 1986 and 1987 taxation years and Isac Feldstein for the 1986 and 1987

Gordon Fitzgerald, Gertrude Fitzgerald, Terrence Fitzgerald and Clark Fitzgerald v. Minister of National Revenue, [1991] 2 CTC 2595, 92 DTC 1019 -- text

Mogan, T.CJ.:—The appeals of Clark Fitzgerald, Gordon Fitzgerald, Terrence Fitzgerald and Gertrude Fitzgerald were heard together on common evidence. The three male appellants are brothers and they are also the sons of the female appellant, Gertrude Fitzgerald, and

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