Marceau J.A.:-The issue raised by this application for judicial review of a decision of the Tax Court of Canada is narrow but not without some important implications. When a legislative enactment speaks of the distance between two geographic points as a
Jerome A.C.J.:--This appeal from a decision of the Tax Court of Canada came before me as a trial de novo in Edmonton, Alberta, on May 4, 1995. The plaintiff seeks to have his 1986 income tax return sent back to the Minister of National Revenue for
McKeown J.:—The respondents, The Queen in Right of Canada, the Minister of National Revenue and John Edward Thompson, seek orders lifting a stay that was granted by me on November 26, 1993, and vacating the orders of restraint. The issue in this case
Pinard J .:--In case no. T-3460-90, the plaintiff Coopérative fédérée de Québec (the "CFQ") is appealing the judgment of the Tax Court of Canada dated November 30, 1990, dismissing its appeal of the assessments made against it by the Minister of National
Desjardins J.A. (MacGuigan, concurring):—The key issue in this appeal relates to whether a parcel of land of 32.755 acres falls within the definition of "principal residence" of the appellant under paragraph 54(g) of the Income Tax
John A. Hargrave, Prothonotary:-A year ago, in Re Guterres, [1994] 2 C.T.C. 308, 94 D.T.C. 6603 (F.C.T.D.), I gave reasons for an order that a Registered Retirement Savings Plan (an "RRSP") was exigible under a writ of
Linden J.A.:—The issue in this case concerns whether an amount received by the respondent as a buy-out of his rights in an employee housing arrangement is taxable as income. The Crown claims it is. To ground this claim, the Crown relies alternatively
Linden, J.A.:—The issue on this appeal is whether Bastion Management Limited (’’Bastion") is entitled to claim $196,000, as an inventory allowance deduction for the 1979 tax year under paragraph 20(1 )(gg) of the Income Tax Act, R.S.C. 1952, c. 148 (am. S.C. 1970-71-72, c. 63) (the "Act"), as it stood at that time.
Desjardins J.A. (Chevalier D.J. concurring):-The respondent (the "Bank”) sued the appellant (the "Crown”) under article 1140 of the Civil Code of Lower Canada, (the "C.C.L.C.") for recovery of an amount of $293,869.58 paid to the Department of
Jerome A.C.J.:—This appeal by the plaintiff came on for hearing before me at Edmonton, Alberta, on November 17, 1994. At issue is whether the plaintiff appropriated, to his benefit, the property of Meridian Seed Company Ltd., and if so, whether the value
