Attorney General of Canada, James D. Bissell, Q.C., and Eugene Kuchet v. Stephen Sander, [1992] 2 CTC 290 -- text

Collver, J.:— This is an application to determine whether it would be contrary to the public interest to require disclosure to the defence of particulars of legal advice given by the Department of Justice to the Department of National Revenue. Such

The Queen v. Irving Garber Sales Canada Ltd., 92 DTC 6498, [1992] 2 CTC 261 (FCTD) -- text

Joyal, J.:—This Court is seized of an appeal by the Crown from a judgment of the Tax Court of Canada vacating income tax reassessments issued to the defendant. Although proceedings in such respect are known as appeals, it is common ground that

Charles R. Bell Ltd. v. Her Majesty the Queen, [1992] 2 CTC 260, 92 DTC 6472 -- text

Létourneau, J.A.:—After careful analysis of the decision and the submissions made by counsel, I am satisfied that the trial judge committed no error that warrants the intervention of this Court. Although there were some misstatements of fact by the trial

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