Giles A.S.P.:—The motion before me by the Crown is for an order pursuant to Rule 419(1 )(a) striking the statement of claim in its entirety. The Crown moves in the alternative to strike those portions of the claim which appear to be included
Teitelbaum J:—This is an appeal from a reassessment of income tax wherein the Minister of National Revenue (the M.N.R.) disallowed the plaintiff's claimed scientific research tax credit (SRTC) in respect of the plaintiff's 1985 taxation year.
MacGuigan J.A.:—The issue between the parties on this appeal is a narrow one: whether the appellant is entitled to an exemption from federal sales tax on the purchase of a Dash-8 aircraft by virtue of subparagraph 6(b)(i) of Part XVII of Schedule
Jerome A.C.J.:—This matter came on for hearing before me at Toronto, Ontario on November 16, 1993. At issue is the plaintiffs right to claim an inventory allowance deduction pursuant to paragraph 20(1 )(gg) of the Income Tax Act,
Pratte J.A.:—This appeal raises the question of whether an agreement concluded between the partners of the partnership Desjardins et Sauriol met the requirements of subsection 96(1.1) of the Income Tax Act, R.S.C. 1952, c. 148 (am.
Wong J (orally):—The four of you have been found guilty by a jury of perpetrating five counts of income tax fraud on the Federal Government amounting to almost 17 and a half million dollars arising out of two purported scientific research projects
Jerome A.C.J.:—This is an appeal by the plaintiffs from a decision of the Tax Court of Canada dated July 19, 1990, dismissing their appeal from a reassessment by the Minister of National Revenue for the 1984 taxation year. At the hearing of
Pinard J.:—The plaintiff's action constitutes an appeal from the decision of the Tax Court of Canada dated September 7, 1984, substantially dismissing his appeal from the assessments made by the Minister of National Revenue in determining his taxable income for the 1974, 1975, 1976, 1977 and 1978 taxation years. The defendant has, by counter-claim, appealed the portion of that judgment that removed certain sums from the statement of the plaintiff's net worth.
Noël J.:—This is an appeal from a decision of the Tax Court of Canada which allowed the defendant's appeal from the assessments issued by the Minister of Revenue for his 1987 and 1988 taxation years. The issue involved is the deductibility of
Simpson J.:—The plaintiffs McAllister Drilling Ltd. ("Drilling"), McAllister Holdings Ltd. ("Holdings") and McAllister Waterwells Ltd. ("Waterwells") appeal, pursuant to subsection 172(1) of the Income Tax Act, R.S.C. 1952, c. 148 (am. S.C. 1970-71-72,
