Frank Corazza v. Minister of National Revenue, [1992] 2 CTC 2023, 92 DTC 1554 -- text

Bowman, T.C.C.J.:—I reserved judgment on this motion to extend time for filing a notice of objection in part because of the complexity of the statutory provisions involved but more importantly because it reveals an appalling state of affairs that cries

Joseph Schillaci v. Minister of National Revenue, [1992] 2 CTC 2001, 92 DTC 1648 -- text

Sobier, T.C.C.J.:—The appellant appeals from the assessment by the respondent with respect to the appellants 1984 taxation year whereby the respondent included as ordinary income the amount of $156,853 being the appellant's share of profit earned from the sale

Deputy Sheriff Peter Holmes v. Her Majesty the Queen in Right of Canada and the Royal Bank of Canada and the Director of Employment Standards., [1992] 2 CTC 427 -- text

Lambert, J. (Carrothers, J. concurring):—There are two principal issues in this appeal: the first relates to the validity and priority of a seizure and sale of property by a deputy sheriff acting on a writ of fieri facias

Murray Michael Bruce Boyce and Sharon Asselin v. Minister of National Revenue, [1992] 2 CTC 422 -- text

Rothstein, J.:— This is a motion by the Attorney General of Canada on behalf of the Minister of National Revenue for an order directing the Canadian Imperial Bank of Commerce to deliver up to the sheriff of the Winnipeg Judicial District the

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