Anthony J. De Luca v. Her Majesty the Queen and the Estate of Vans H. Hulbert (Deceased) v. Her Majesty the Queen, [1991] 2 CTC 243, 91 DTC 5540 -- text

Linden, J:—These are appeals from two judgments of the Trial Division of this Court, dated March 27, 1987 dismissing appeals from decisions of the Tax Court of Canada dated October 30, 1984, which dealt with the taxes payable by the appellants in

Peter Cundill & Associates Ltd. v. Her Majesty the Queen, [1991] 2 CTC 221, 91 DTC 5543 -- text

Mahoney, J.A. [Marceau and MacGuigan, JJ.A concurring]:—This is an appeal from a reported decision of the Trial Division [1991] 1 C.T.C. 197; 91 D.T.C. 5085, which dismissed the appellant's appeal against its 1985 and 1986 income tax assessments imposing a

Canassurance, Cie D’assurance-Vie Inc. v. Her Majesty the Queen, [1991] 2 CTC 214, [1991] 1 CTC 563, [1991] DTC 5179, [1991] DTC 5535 -- text

Dubé, J. [Translation]:—The question to be resolved in this tax case is whether the interest paid by the plaintiff in the 1983, 1984 and 1985 taxation years can be deducted from tax pursuant to the provisions of subparagraph 20(1)(c)(i) of the

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