This appeal from a reassessment of the Minister of National Revenue dated September 25, 1989 and confirmed by notification of confirmation by the Minister dated August 31, 1990 came on for hearing at London, Ontario on May 4, 1994. At issue in this appeal
Dubé J:— This appeal by the plaintiff is from notices of reassessment issued by the Minister of National Revenue in respect of the plaintiff's 1985 and 1986 taxation years wherein he deemed the losses from the plaintiff's farming business to be
This motion, heard August 8, 1994, to dismiss for want of prosecution under Rule 440, or alternatively, to stay the action under section 50 of the Federal Court Act in the event that Rule 440 does not apply, arises out of a Tax Court
Wetston J.:— This is an appeal from the judgments of the Tax Court dismissing the plaintiffs’ appeals from the assessments of the Minister for the 1984 and 1985 taxation years. The proceedings now before this Court are in the nature of de
Isaac C.J.:— This is an appeal from a judgment of the Trial Division reported at [1992] 2 C.T.C. 363, 92 D.T.C. 6452, which reversed a decision of the Tax Court of Canada that dismissed an appeal by the respondent's predecessor in title ("the taxpayer") from reassessments of its income tax liability for the taxation years 1982 and 1983.
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
