Rip, T.C.C.J.:—The issue in these appeals from income tax assessments for 1985 and 1986 is whether the appellant, Munich Reinsurance Company (Canada Branch) (“ Munich”), properly computed its income for those years in accordance with subsection 138(9) of the
Bowman, T.C.C J.:—I shall now proceed to render judgment in the case of Tom M. McLaughlin versus The Queen, Court Number 91-1438(IT).
Muldoon, J.:—Back on July 14, 1989, the above named applicants lodged in this Court a motion for:
Hugessen, J.A. (Pratte and Décary, JJ.A., concurring):—This case was pleaded both here and in first instance as though its resolution turned upon an arcane aspect of the law of real property, namely the ancient common law
Reed, J.:—The defendant brings a motion to have the plaintiff's statement of claim struck out because the plaintiff is a non-existent company. There is no doubt that the plaintiff was dissolved on May 17, 1988, pursuant to subsection 240(3) of the
Stone, J.A.:—This appeal is from an order of the Trial Division made November 30, 1990, in response to two questions of law submitted pursuant to Rule 474 of the Federal Court Rules and set down for determination pursuant
Rouleau, J.:—The plaintiff is appealing the decision of the Tax Court of Canada which upheld assessments by the Minister of National Revenue for income taxes and interest payable for its 1980 and 1981 taxation years.
Reed, J.:—The respondent, Her Majesty the Queen, brings a motion seeking directions pursuant to subsection 232(10) of the Income Tax Act, R.S.C. 1952, c. 148 (am. S.C. 1970-71-72, c. 63) (the "Act"). This is not the first time this matter has been before the Court. Mr. Justice Muldoon issued an order on March 4, 1992, dismissing a similar motion dated February 26, 1992. The applicants argue that the present motion should be dismissed because it is res judicata as a result of the decision of Mr. Justice Muldoon.
Linden, J.A.:—The issue in this appeal is whether expenses incurred to entertain clients at a fishing lodge are deductible. The Associate Chief Justice, in the decision being appealed, held that they were deductible, approving the decision to the same effect
Dubé, J.:—This appeal is from the reassessment of the plaintiff's 1981, 1982 and 1983 taxation years. The appeal was heard at the same time as the companion action of Harold Freeman (1-2403-87) and the same reasons for judgment will apply mutatis mutandis to both cases.
