McKeown, J.:— The issue is whether the plaintiff is entitled to deduct an inventory allowance in the amount of $652,754 in 1977 giving rise to a noncapital loss which it sought to carry back to its 1976 taxation year. The matter comes before
Dubé, J:—This application is for an order to set aside the decision made by the Minister of National Revenue on November 30, 1992, wherein the Minister denied the applicant's request for the cancellation of interest.
Lacourciére, Goodman and Doherty, JJ.A.:— This is an appeal by the Crown from the acquittal of the respondent on one count of an indictment. The reasons for acquittal are now reported at R. v. Erika Fogazzi and Nereo Frank
Joyal, ].:— The sole issue for determination in this matter is whether or not tugboats and train ships are vehicles for the purpose of the Excise Tax Act, R.S.C. 1985, c. E-15.
Joyal, J.:—This is an appeal by Her Majesty the Queen from a judgment of the Tax Court of Canada, [1991] 2 C.T.C. 2268, 91 D.T.C. 1020, by which the appeal of the defendant from an assessment of tax issued pursuant to subsection 227(10) of the
Jerome, A.C.J.:— This is an application by the defendant for an order pursuant to Rules 419(1)(a), (c) and (f), striking out the plaintiffs’ amended statement of claim on the grounds that this Court should decline to exercise its discretion under section
Mahoney, J.A. (Robertson and McDonald, JJ.A., concurring):—This section 28 application seeks to set aside a decision of the Tax Court of Canada on an appeal from an income tax assessment conducted under its informal procedures. It
Denault, J.:—The plaintiff is appealing by way of trial de novo a judgment of Garon, T.C.C.J. of the Tax Court of Canada on July 13,1989 which maintained the defendant's appeal of notices of reassessment for the 1981 and 1982 taxation
Reed, J.:—The issue in this case is very narrow: whether a disposition occurred on June 1, 1985, as defined by paragraph 13(21)(c) of the Income Tax Act, R.S.C. 1952, c. 148 (am. S.C. 1970-71-72, c. 63) (the "Act").
Noël, J.:—This is an application by Her Majesty the Queen for a final order of garnishment against the garnishee, the Royal Bank of Canada. The judgment debtor objected to the application and made several arguments. One of them requires further consideration.
