J.J. Whalen v. Her Majesty the Queen (Informal Procedure), [1995] 1 CTC 2339, 95 DTC 356 -- text

O’Connor J.T.C.C.:—This appeal was heard in Toronto, Ontario on May 9, 1994 pursuant to the informal procedure of this Court. The only issue in this case is whether the appellant in 1992 was entitled to a pension credit of $1,000 under subsection

Terry Richard Reimann v. Her Majesty the Queen (Informal Procedure), [1995] 1 CTC 2334, 95 DTC 649 -- text

Christie A.C.J.T.C.C.:—This appeal is governed by the informal procedure prescribed by section 18 and following sections of the Tax Court of Canada Act. It relates to the appellant’s 1992 taxation year.

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