Mackay J.:—In these actions the taxpayers appeal from the decision of the Tax Court of Canada, rendered July 26, 1988, which dismissed their appeal from reassessments of income for tax purposes by the Minister of National Revenue in relation to the
Rouleau J.:—In an appeal by the plaintiff, Satellite Earth Station Technology Inc. (Satellite), from a decision of the Tax Court of Canada reported at [1991] 1 C.T.C. 2416, 91 D.T.C. 337, which upheld certain
Mackay J.:—This is an appeal by Her Majesty The Queen from a decision of the Tax Court of Canada dated August 31, 1988 ([1988] 2 C.T.C. 2219, 88 D.T.C. 1580), whereby an appeal by the defendant against an assessment of tax was allowed
Hargrave P.:— This application arises out of a refusal by Vancouver City Savings Credit Union to collapse a Vancouver City Savings Retirement Plan, which is an RRSP plan and to transfer the assets held in that plan to the Receiver General of
Haley J.:— This is an application asserting privilege for certain documents that the respondent seeks to have produced under section 232 of the Income Tax Act (Canada), R.S.C. 1952, c. 148 (am. S.C. 1970-71-72, c. 63). I have already
Jerome A.C.J.:—This is an appeal from a notice of confirmation by the Minister of National Revenue dated July 28, 1986, with respect to the reassessment of income tax for the plaintiff’s 1984 taxation year.
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,
