McGillis, J.:— In the taxation years 1977, 1978 and 1979, Mr. Bertrand claimed deductions from income for farm losses in the amounts of $20,650.39, $30,967 and $47,552 respectively. The Minister of National Revenue assessed Mr. Bertrand and, pursuant to
Pratte, J.A.:—This is a motion to quash an application for review brought under section 28 of the Federal Court Act, R.S.C. 1985, c. F-7 against an order of the Tax Court of Canada setting November 23, 1992, as the date on
Giles, A.S.P.:— Before me under Rule 324 is a motion for judgment against the Crown in default of defence. The statement of claim was filed in the Toronto Local Office of the Registry of the Court on August 7, 1992. It appears
Strayer, J.:—This is an appeal by Her Majesty the Queen of a decision of the Tax Court of Canada mailed on March 7, 1989 in which the Tax Court held that the whole of an 8.99 acre property upon which the plaintiff had his residence,
Hugessen, J.A.:—We are all in general agreement with the reasons of McNair, J. in the Trial Division. The decision of the respondent, the Minister of Communications, to revoke a” certification" of a“ certified production” previously given under subsection 1104
Jerome, A.C.J.:— This is an appeal by the plaintiff from a reassessment of the Minister of National Revenue in respect of the plaintiff's 1984 taxation year.
McGillis, J. (orally):—These are my reasons for judgment in the matter of Roseland Farms Ltd. and Her Majesty the Queen.
Desjardins, J.A.:—In 1981 the appellant was a Canadian resident employed by a Canadian company, Alcan Aluminium Ltd., with which he held the position of "Chief Financial Officer”. On November 30, 1981 his employer agreed to grant him share purchase options
Ground, J.:—This is an application by the Attorney General of Canada for an order declaring that the exercise of statutory collection remedies by the Minister of National Revenue (the "Minister") pursuant to certain sections of the Income Tax
MacKay, J.:—This action, an appeal of a decision of the Tax Court of Canada rendered July 11, 1989, came on for hearing on June 27, 1991, in Halifax. At the commencement of the hearing, I allowed an application to amend the statement of
