Charles P. Sheehan v. Her Majesty the Queen, [1995] 1 CTC 2994, 96 DTC 2025 -- text

Christie A.C.J.T.C.C.:-When these status hearings under section 125 of the Tax Court of Canada Rules (General Procedure) were called for hearing the appellant took the position that he having made an assignment in bankruptcy these appeals were stayed by operation

Wilmer Klein v. Her Majesty the Queen, [1995] 1 CTC 2980, 98 DTC 1950 -- text

Teskey J.T.C.C.:—The appellant appeals from an assessment of income tax for the year 1985, wherein the Minister of National Revenue (the "Minister") added to the appellant’s income an additional amount of $145,212 pursuant to paragraph 6(l)(a) of the Income

Gilles Coulombe v. Her Majesty the Queen, [1995] 1 CTC 2962, 96 DTC 1085 -- text

P.R. Dussault J.T.C.C.:-These are appeals from assessments made for the appellant’s 1987, 1988 and 1989 taxation years, according to which the Minister of National Revenue (the "Minister") determined that transactions in 1987 and 1988 concerning a lot situated in

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