Denault, J::—This is an appeal by the Minister of National Revenue from a decision of the Tax Court of Canada, as well as a cross appeal by the taxpayer. It involves two transactions, the first resulted in the defendant's wife acquiring shares
Finch, J.: —
Giles, A.S.P.:—The motion before me was to strike the statement of claim of Gerard O'Sullivan. In his action the plaintiff is apparently appealing a decision of the Tax Court of Canada to claim: (a) a reduction of his income tax for the year
Cullen, J.:—This is an appeal from a judgment of the Tax Court of Canada dismissing the plaintiff's appeal from income tax assessments for the 1977 to 1979 taxation years. The appeal concerns various low-interest mortgages taken back by the plaintiff
Reed, J.:—This is an appeal, by four partners, of assessments by the Minister of National Revenue classifying profit arising from the sale of certain lands as business income and not a capital gain.
Joyal, J.:—The defendants have brought this motion pursuant to Rule 419 of the Federal Court Rules to have the statement of claim in the present action struck out, on the ground that it discloses no reasonable cause of action.
Hugessen, J.A.: —Despite the best efforts of counsel for the appellant we can see no basis for disagreeing with McNair, J.'s very thorough reasons for judgment. He found the appellant's "ore haulers" to be "vehicles" within the intendment of
Hugessen, J.A.:—We are all in agreement with the decision of Addy, J. confirming Judge Sarchuk. They both found that the legal fees paid by the appellant in securing his acquittal of a criminal charge were not “incurred by him in collecting salary or
Dubé, J.: —This unusual action is launched by two residents of Swan River, Manitoba, as a result of the local postmaster having issued blank money orders in exchange for cheques delivered to an accountant by the plaintiffs intended for the
Stone, J.A. (Hugessen and Décary, JJ.A. concurring):—We are all of the view that this appeal must be dismissed.
