Rip, J.T.C.C.:— Clearwater Well Drilling Ltd. ("Clearwater") appealed income tax assessments for its 1984 to 1987 taxation years inclusive. At the same time its only shareholder, Jennifer Fried ("Fried"), appealed her income tax assessments for 1984 to 1987 taxation
Tremblay, J.T.C.C.:—This appeal was heard on April 6, 1993, at Québec, Quebec.
Teskey, J.T.C.C.:— The appellant appeals his assessment of income tax for the year 1989.
Isaac, C.J.:—The only issue before us is the correctness of the decision of Judge Bonner. We have not been persuaded that he committed any error which would justify our interference. The application will therefore be dismissed.
Collver, J.:—The respondents, Avalon Developments Ltd., Molnar Construction Ltd., and 942 Holdings Ltd., have applied to set aside an order which I made on August 9, 1993, under the provisions of section 225.2 of the Income Tax Act, R.S.C. 1952, c. 148 (am. S.C. 1970-71-72, c. 63) (the "Act"). I made the order on an ex parte application, having determined that delay would jeopardize collection of tax.
Reed, J.:—On September 9, 1993, reasons for judgment in this matter were issued (Borstad Welding Supplies (1972) Ltd. v. Canada, [1993] 2 C.T.C. 266, 93 D.T.C. 5457). As was noted on the last page of those reasons,
Robertson, J.A.:— This is an appeal from a decision of a trial judge dismissing the appellant’s appeal from a decision of the Tax Court of Canada. The principal issue is whether an employee who has been relocated is required to include, as
McGills, J.:—
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
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,
