Toronto College Park Ltd. v. The Queen, 94 DTC 6172, [1994] 1 CTC 194 (FCTD) -- text
Simpson, J.:—
Beaver Press Limited v. Her Majesty the Queen in Right of Canada, [1994] 1 CTC 192 -- text
McGillis, J. (orally):—The defendant Attorney General of Canada has applied for summary judgment in this matter under Rule 341 of the Federal Court Rules on the basis that the action raises no genuine issue to be tried.
John F. Heggie v. Her Majesty the Queen, [1994] 1 CTC 191, [1994] DTC 6132 -- text
Isaac, C.J.:—This is an appeal from a judgment of the Trial Division, rendered on September 17, 1987, which allowed the respondent's appeal from a decision of the Tax Court of Canada. By that decision, the Tax Court had allowed the appellant's
The Queen v. The Queen v. Kettle River Sawmills Ltd., 94 DTC 6086, [1994] 1 CTC 182 (FCA) -- text
McArthur, J.T.C.C.:—Harry Wynberg Jr., Peter Wynberg, and Gerard F. Wynberg, the appellants, appeal under the informal procedure, the respondent's reassessments of their 1988 and 1989 taxation years. The appeals were heard on common evidence.
The issues arise from the value placed on a property sold and transferred by the appellants to Wynberg Landscaping Ltd. on September 19, 1989.
Her Majesty the Queen v. Crown Forest Industries Ltd., [1994] 1 CTC 174, 94 DTC 6107 -- text
Heald, J.A. (McDonald, J.A., concurring):—This is an appeal from a judgment of the Trial Division wherein the appeal of the respondent from the reassessments by the Minister of National Revenue in respect of the respondent's 1987, 1988 and
Her Majesty the Queen v. Michael E. Coghlan, [1994] 1 CTC 164 -- text
Ratushny, J.:— The accused is charged under the Income Tax Act, R.S.C. 1952, c. 148 (am. S.C. 1970-71-72, c. 63) (the "Act") with 54 counts of income tax evasion in connection with certain of his clients. The accused is
Alfred H.J. Lancey v. Her Majesty the Queen, [1994] 1 CTC 163 -- text
Mahoney, J.A.:— The applicant's attack on the income tax assessment in issue is, in fact, a challenge to the constitutional validity of subsection 180.2(1) of the Income Tax Act, R.S.C. 1952, c. 148 (am. S.C. 1970-71-72, c. 63) (the "Act")
Attorney General of Canada v. Environmental Security International (Canada) Limited, the Prince Edward Island Development Agency, and the Inspector of Labour Standards, [1994] 1 CTC 155 -- text
Matheson, J.:—This is an application on behalf of the Attorney General of Canada (the "applicant") for a declaration that it has priority over the Prince Edward Island Development Agency ("PEIDA") and the Inspector of Labour Standards ("Inspector") with respect
Fondation Pro-Québec Inc. v. Her Majesty the Queen in Right of Canada, [1994] 1 CTC 154 -- text
Hugessen J.A.:—This is an appeal from a decision of the Minister refusing the appellant's application to register as a charity under the Income Tax Act, R.S.C. 1952, c. 148 (am. S.C. 1970-71-72, c. 63) (the "Act"). In the correspondence
Her Majesty the Queen v. Michael Vukelich, [1994] 1 CTC 152 -- text
Wetmore, J.:—
The facts:
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