Ludco Enterprises Ltd./Les Entreprises Ludco Ltée, Brian Ludmer, David Ludmer, Cindy Ludmer v. Her Majesty the Queen, [1994] 1 CTC 368, 94 DTC 6143 -- text

Dubé, J.:— This is a motion to strike certain paragraphs from the statement of claim of the plaintiff ("Ludco") on the ground that these parts of the pleading disclose no reasonable cause of action (Rule 419(1)(a)), they are immaterial or redundant

Ranjit S. Ahluwalia v. Her Majesty the Queen, [1994] 1 CTC 367, 94 DTC 6254 -- text

MaGuigan, J.A.:—We have not been persuaded that the Tax Court judge committed any reviewable error. It may well be, as the applicant alleged before us, that evidence could have been presented which would have disproved the assumptions of Revenue Canada,

St. Ives Resources Ltd. v. Her Majesty the Queen, [1994] 1 CTC 352, 94 DTC 6261 -- text

Isaac, C.J.:—This is an appeal from a judgment of the Trial Division, pronounced February 20,1992, dismissing the appellant's appeal from a judgment of the Tax Court which had upheld assessments by the respondent Minister of income taxes and interest payable

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