The Queen v. Johnson & Johnson Inc., 94 DTC 6125, [1994] 1 CTC 244 (FCA) -- text
Hugessen, J.A. (Pratte, Desjardins, JJ.A., concurring):—
Her Majesty the Queen v. Veritas Seismic (1987) Limited, [1994] 1 CTC 241 -- text
Pratte, J.A. (Létourneau, McDonald, JJ.A., concurring):— This is an appeal from a judgment of the Canadian Tax Court allowing the respondent's appeal from its income tax assessment for the 1988 taxation year on the basis that, contrary to
Rumford v. The Queen, 94 DTC 6121, [1994] 1 CTC 239 (FCA) -- text
Gray, D.J.:— This is an application for judicial review of the decision of the Honourable Judge M.J. Bonner of the Tax Court of Canada made on March 18, 1992 dismissing an appeal of an assessment of income tax by the applicant for the
Cancor Software Corp. (Formerly Cancor Computer Corp.), Cancor Research, Inc. And Thomas A. Corr v. Her Majesty the Queen, [1994] 1 CTC 237, 94 DTC 6102 -- text
Arbour, Abella and Austin, JJ.A. (orally):— The central argument advanced on behalf of the appellants before this Court is that the trial iudge misapprehended the evidence with respect to the true nature of the arrangements between IBS (US)
City Centre Properties Inc. (Successor in Name to Royalty Mall Limited) v. Her Majesty the Queen, [1994] 1 CTC 221, 94 DTC 6209 -- text
MacKay, J.:— This is an action for declaratory relief, sought in one or more forms, the effect of which would be to declare that the plaintiff is not liable for payment of income taxes and interest arising from reassessments, made in 1983 b the
Orenstein & Partners Inc. In Its Capacity as Court-Appointed Receiver of the Part Viii Tax Refund of Scannar Industries Inc. And Scannar Industries Inc. v. Her Majesty the Queen, [1994] 1 CTC 215 -- text
Denault, J.:— This is an appeal pursuant to Rule 336(5) of the Federal Court Rules by the defendant from the order of the Associate Senior Prothonotary Giles dated April 19, 1993, granting leave to the plaintiffs to file an amended statement of
666659 Ontario Inc. O/a Canam Enterprises, Abb Flakt Ventilation and Refrigeration Inc., Abb Flakt Ross Inc., Johnson Controls Limited, A.J. Copley & Associates Limited, Majestic Supplies Limited, Wabco Standard Trane Inc. C.O.B. As Trane Canada Insulcon Insulation Inc. And E.H. Price Sales Limited v. Foster-Ross Mechanical Limited, Ellis-Don Construction Limited, London Life Insurance Company and 666659 Ontario Inc. O/a Canam Enterprises, [1994] 1 CTC 210, 93 DTC 5515 -- text
Kennedy, J.:— This matter comes before me pursuant to the order of McDer- mid, J. pronounced March 4,1993 for the following relief:
A determination as to:
The Queen v. Albino, 94 DTC 6071, [1994] 1 CTC 205 (FCTD) -- text
Rothstein, J.:— The issue in this case is whether the amount of $603,753.90 received by the defendant from his former employer Rio Algom Ltd. (formerly Rio Algom Mines Ltd.) on or about June 30, 1988, was a "retiring allowance” as that term
Suzanne Lachance v. Her Majesty the Queen, [1994] 1 CTC 204, 94 DTC 6176 -- text
Marceau, J.A.:— This is an application for judicial review of a judgment of the Tax Court of Canada delivered from the bench on July 30, 1992, and confirmed in writing the following November. In that judgment, the judge dismissed the applicant's
Conray-Dymond Truck Line Limited v. Her Majesty the Queen, [1994] 1 CTC 199, 94 DTC 6166 -- text
Jerome, A.C.J.:—This appeal from a decision of the Tax Court of Canada, [1992] 1 C.T.C. 2148, 92 D.T.C. 1099, dated August 1, 1991 came on for hearing at London, Ontario on June 15, 1993. At issue in this appeal is the plaintiff's right to
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