Diansoni v. Canada (Citizenship and Immigration), 2021 FC 455 -- text
Tshibangile v. Canada (Citizenship and Immigration), 2021 FC 451 -- text
Melkane v. Canada (Citizenship and Immigration), 2021 FC 428 -- text
Farm Business Consultants Inc. v. The Queen, 95 DTC 200, [1994] 2 CTC 2450 (TCC), briefly aff'd 96 DTC 6085 (FCA) -- text
Bowman J.T.C.C.:—The appellant, Farm Business Consultants Inc., appeals to this court from eight reassessments under the Income Tax Act, R.S.C. 1952, c. 148 (am. S.C. 1970-71-72, c. 63) (the "Act") for the taxation years ending April 30,
G.H. Glaubitz v. Her Majesty the Queen (Informal Procedure), [1994] 2 CTC 2448, 95 DTC 654 -- text
O'Connor J.T.C.C.:—This appeal was heard pursuant to the informal procedure of this Court, in Edmonton, Alberta on September 2, 1994 and relates to the appellant’s 1992 taxation year.
James R. Chorney and Judith Anne Chorney v. Her Majesty the Queen (Informal Procedure), [1994] 2 CTC 2444, 95 DTC 124 -- text
O’Connor J.T.C.C.:—These appeals were heard on common evidence, pursuant to the informal procedure of this Court, in Edmonton, Alberta on August 30, 1994 and relate to the appellants’ 1989 taxation year.
Issue
The only issue in these appeals is whether the appellants’ total profit of $55,000 ($27,500 for each appellant), realized on a disposition of real estate in 1989 was on capital or income account.
Spies v. The Queen, 94 DTC 1964, [1994] 2 CTC 2439 (TCC) -- text
Bowman J.T.C.C.:—This appeal, from an assessment for the appellant's 1989 taxation year, puts in issue the question whether any portion of the amount received by the appellant from TransCanada PipeLines Ltd. ("TCP"), ostensibly as the sale price of a farm
Marth Realties Limited v. Her Majesty the Queen, [1994] 2 CTC 2430 -- text
Garon J.T.C.C.:—These are appeals from income tax reassessments made by the Minister of National Revenue for the appellant’s 1985, 1986 and 1987 taxation years. By these reassessments, the Minister of National Revenue refused to allow in full the deduction of
Zaugg v. The Queen, 94 DTC 1882, [1994] 2 CTC 2425 (TCC) -- text
O'Connor J.T.C.C.:— This matter was heard in Toronto, Ontario on July 8, 1994. It is an appeal pursuant to the informal procedure of this Court relative to the appellant's 1991 and 1992 taxation years.
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