Gregory Harvey v. Her Majesty the Queen, [1995] 1 CTC 2507 -- text
Bowman J.T.C.C. (orally):-! will now render judgment in the case of Dr. Gregory Harvey v. The Queen, No. 92-69.
John Fischer v. Her Majesty the Queen (Informal Procedure), [1995] 1 CTC 2502 -- text
Sarchuk J.T.C.C.:-This 1s the appeal of Mr. John Fischer with respect to assessments of tax for the 1991 and 1992 taxation years. Mr. Fischer has elected the informal procedure pursuant to the provisions of subsection 18(1) of the Tax Court of Canada Act.
Duha Printers (Western) Limited v. Her Majesty the Queen, [1995] 1 CTC 2481, 95 DTC 828 -- text
Rip J.T.C.C.:—This appeal from an income tax assessment for the 1985 taxation year of Duha Printers (Western) Ltd. ("Duha #3") turns on whether there was a change in control before February 9, 1984 of Duha #2, a corporation formed under the laws
David H. Deacon v. Her Majesty the Queen, [1995] 1 CTC 2476, 95 DTC 793 -- text
Brulé J.T.C.C.:-These two appeals involve the same appellant but were commenced at a time when the provisions of the Tax Court of Canada Act were changed, hence two separate designations. The appeals were heard on common evidence
Roy W. Craik v. Her Majesty the Queen, [1995] 1 CTC 2470 -- text
Sobier J.T.C.C.:-The Court is now prepared to give judgment and reasons for judgment in the matter of Roy W. Craik v. The Queen, number 92-1363G.
Donald M. Cormie v. Her Majesty the Queen, [1995] 1 CTC 2463, 95 DTC 808 -- text
Beaubier J.T.C.C.:-This matter was heard in Edmonton, Alberta on October 17, 18 and 19, 1994 pursuant to the general procedure of this Court.
William Everett Code v. Her Majesty the Queen, [1995] 1 CTC 2456, 95 DTC 812 -- text
Beaubier J.T.C.C.:—This matter was heard pursuant to the rules of general procedure at Calgary, Alberta on September 20, 1994. The parties filed an agreed statement of facts and the appellant testified.
Alexandroff v. The Queen, 95 DTC 767, [1995] 1 CTC 2434 (TCC) -- text
Christie A.C.J.T.C.C.:-The issue in this appeal is whether the appellant’s share of the profit on the disposition of the Swansea Shopping Centre, also sometimes known as the Southport Shopping Centre, 34 Southport Street, Toronto (’’the property"), is a capital gain or business income.[1] In his return of income the appellant reported his share as a capital gain. The respondent reassessed on the basis that it was business income.
Robert J. McMynn and Joanne J. McMynn v. Her Majesty the Queen, [1995] 1 CTC 2417, 95 DTC 329 -- text
Rowe D.J.T.C.C.:—This appeal was heard under the General Procedure of this Court.
Carole Ann Walker v. Her Majesty the Queen and Roy Stephen Shattock, [1995] 1 CTC 2408 -- text
Mogan J.T.C.C.:-This case was commenced when Carole Ann Walker (the appellant) filed a notice of appeal from certain income tax assessments. The Minister of National Revenue (the Minister) made an application to this Court under section 174 of the Income Tax Act, R.S.C. 1952, c. 148 (am. S.C. 1970-71-72, c. 63) (the ’’Act") (i) for an order joining Roy S. Shattock (the former husband of Carole Ann Walker) as a third party to her appeal; and (ii) for the determination of certain questions set out in the Minister’s application.
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