A. Gagné Construction Ltée v. Minister of National Revenue, [1993] 1 CTC 2199, [1992] 2 CTC 2793 -- text
Tremblay, T.C.C.J.:—This appeal was heard on September 25, 26 and 27, 1990, and on January 30 and 31, 1991, at Sherbrooke, Quebec.
International Petrodata Inc. v. The Queen, 93 DTC 110, [1993] 1 CTC 2189 (TCC) -- text
Bell, T.C.C.J.:—The issue in this case is whether the appellant is entitled, in respect of its 1987 and 1988 taxation years, to a deduction under section 125.1 of the Income Tax Act of Canada, R.S.C. 1952, c. 148 (am. S.C.
Errol Abramson v. Minister of National Revenue, [1993] 1 CTC 2184 -- text
Hamlyn, T.C.C.J. (orally):—I am in a position to render judgment. This is the appeal of Errol Abramson v. The Minister of National Revenue, and it is an appeal with respect to Mr. Abramson's 1979, 1981, 1982, 1983, 1984 and 1985 taxation
Lessard v. MNR, 93 DTC 680, [1993] 1 CTC 2176 (TCC) -- text
Tremblay, T.C.C.J.:—This appeal was heard on April 8, 1992, in Sherbrooke, Quebec.
Gaitens v. The Queen, 93 DTC 54, [1993] 1 CTC 2168 (TCC) -- text
Kempo, T.C.CJ.:—This is an application by notice of motion pursuant to Rule 58(1)(a) of the Tax Court of Canada (General Procedure) Rules for the determination of a question of law.
Brigitte Moreau v. Minister of National Revenue, [1993] 1 CTC 2161, 93 DTC 230 -- text
Tremblay, T.C.C.J.: This appeal was heard on July 8, 1992 at Québec City, Québec.
Rosner Management Inc. v. Minister of National Revenue, [1993] 1 CTC 2153, 93 DTC 127 -- text
Mogan, T.C.C.J.:—In March 1989, the Minister of National Revenue issued a direction under subsection 247(2) of the Income Tax Act, R.S.C. 1952, c. 148 (am. S.C. 1970-71-72, c. 63) (the "Act") to the appellant with respect to its 1986
Anthony P. Gay v. Her Majesty the Queen (Informal Procedure), [1993] 1 CTC 2150, 93 DTC 96 (Informal Procedure) -- text
Watson, T.C.C.D.J. (informal procedure):—This appeal was heard under the Informal Procedure in Winnipeg, Manitoba, on November 4, 1992. Mr. Gay appeals against the taxes assessed by the Minister of National Revenue in respect of his 1986 taxation year. In computing his income for the 1986 taxation year, the appellant included net income in the amount of $722.84. In reassessing the appellant for this same year, the Minister included revised net income in the amount of $14,579 in computing his income and made the following adjustments:
Canalerta Technologies Inc. v. MNR, 93 DTC 165, [1993] 1 CTC 2141 (TCC) -- text
Rip, T.C.C.J.:—Canalerta Technologies Inc. (" Canalerta") has appealed assessments issued in accordance with Part VII of the Income Tax Act, R.S.C. 1952, c. 148 (am. S.C. 1970-71-72, c. 63) (the "Act") denying its request for refunds
Guiseppe Perlingieri and Roma Construction (Niagara) Ltd. v. Minister of National Revenue, [1993] 1 CTC 2137, 93 DTC 158 -- text
Rip, T.C.C.J.:—All but one of the issues in Mr. Perlingieri's ("Perlingieri") appeals for 1984 and 1985 were settled at commencement of trial in his appeals and those of Roma Construction (Niagara) Ltd. ("Roma"). The only issue before me was whether, for 1985, an
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