Cullen, J.:— This is an appeal by way of declaration from a decision of the Tax Court of Canada, delivered orally on June 13, 1988, dismissing the plaintiff's appeal from notices of reassessment issued by the Minister of National Revenue (M.N.R.)
Cullen, J.:—This is an application pursuant to Rule 355 (Federal Court Rules, C.R.C., c. 663) for a contempt of court order in respect of a show cause order requiring the plaintiff to attend before the Federal Court of Canada on May 19,1993
Heald, J.A.:—This is an appeal from a judgment of the Trial Division allowing the respondent's appeal with respect to a reassessment by the Minister of National Revenue ("the Minister”) dated January 12, 1984 in respect of the 1979 terminal tax return
Mahoney, J.A.:—This application for judicial review seeks to set aside a decision of the Tax Court which, on the respondent's motion, quashed the applicant's appeal against his 1988 income tax assessment on finding that the notice of appeal disclosed no arguable ground
Rothstein, J.:—The issue in this case is whether a Registered Retired Savings Plan (RRSP) may be subject to execution under the Manitoba Executions Act, R.S.M. 1987, c. E-160, as amended.
Létourneau, J.A.:—The Court has before it two applications for judicial review made pursuant to sections 28 and 18.1 of the Federal Court Act[1] and brought against a Tax Court of Canada decision rendered orally in May 1992. That Court heard two appeals filed by the applicants from a notice of assessment sent to them by the Minister or National Revenue.
Pinard, J.:—This is an appeal under section 81.22 of the Excise Tax Act. R.S.C. 1985, c. E-15, as amended (the "Act"), which permits a person to appeal to this Court in respect of an assessment or determination by the Minister
Pinard, J.:—This is an appeal under section 81.22 of the Excise Tax Act. R.S.C. 1985, c. E-15, as amended (the "Act"), which permits a person to appeal to this Court in respect of an assessment or determination by the Minister of
MacGuigan, J.A. (orally):—The leading case with respect to the deduction of farming losses from income from another source is Moldowan v. The Queen, [1978] 1 S.C.R. 480, [1977] C.T.C. 310, 77 D.T.C. 5213, per Dickson,
Reed, J.:—The issue in this case is whether the day of mailing of a notice of original assessment of the income tax payable by Paramount Pictures Corporation (Canada) Ltd. for the fiscal year ending July 31, 1980, occurred in 1981 or in 1984. If it
