McArthur, J.T.C.C.:— Joint Trawlers Inc. (the "company") paid cash dividends to its only two shareholders Marget Davis and Herbert Davis in 1985 and 1986. On November 11, 1986, the company was assessed a total tax liability of $36,543.88 for its 1985
Bowman, J.T.C.C.:—This appeal is from an assessment for the appellant's 1989 taxation year. It has to do with the deductibility of certain expenses or losses incurred by him in connection with a vessel which he intended to use in a fishing
Rowe, D.J.T.C.C.:— The respondent, upon notice of motion, pursuant to the Rules pertaining to appeals under the General Procedure of the Court, applied for an order:
Sarchuk, J.T.C.C.:—At issue in this appeal is the claim of the appellant to deduct for tax purposes the amounts of $16,412.94, $18,366.53 and $18,245.15 in the 1983, 1984 and 1985 taxation years respectively.
Lamarre Proulx, J.T.C.C.:— The appeals of Guy Faucher for the 1986, 1987 and 1988 taxation years were heard at the same time as that of Michel Daviault. The latter appealed in respect of the 1988 taxation year and the ground for his appeal
Riordon J.:—In this application Brian A. Donovan requests an order to quash search warrants issued by the Provincial Court under the authority of the Criminal Code, R.S.C. 1985, c. C-46 that the documents seized as a result be returned and that the respondent be prohibited from applying for further search warrants without giving three days' notice of any such application.
Babe J.: (orally):— Antonio Lusaya and Elsie Lusaya, who are husband and wife, are being tried before me pursuant to the Crown's election to proceed summarily on an Information containing some 72 counts under the Income Tax Act, R.S.C. 1952, c. 148 (am. S.C. 1970-71-72, c. 63) (the "Act").
With the consent of both sides, I have approved this matter for the commercial list.
Mr. Campbell acknowledges that if the applicants fail on this motion, they must arrange for delivery up for inspection by the tax department of all documents retained by their lawyer, Jonathan Lisus, on July 15, 1993 at the offices of their former legal counsel, Diamond, Fairbairn pursuant to subsection 232(3.1) of the Income Tax Act, R.S.C. 1952, c. 148 (am. S.C. 1970-71-72, c. 63) (the "Act").
Giles A.S.P.:— The action in which this motion is brought may arise out of the income tax assessment of a numbered company. The numbered company has been dissolved by the Province of Ontario.
Dubé J:—This is an appeal by the plaintiff from a decision of the Tax Court of Canada which upheld notices of reassessment from the Minister of National Revenue ("the Minister”) in respect of the plaintiff's 1978, 1979, 1980 and 1981 taxation
