Canassurance, Compagnie d'Assurance-Vie Inc. v. The Queen, 94 DTC 6186, [1994] 2 CTC 37 (FCA) -- text

Marceau, J.A. (Desjardins and Létourneau, JJ.A., concurring):— This appeal is from a judgment of the Trial Division ([1991] 2 C.T.C. 214, 91 D.T.C. 5535), rendered pursuant to the Income Tax Act, R.S.C. 1952, c. 148

Vaughn Macburnie v. Her Majesty the Queen (Informal Procedure), [1995] 2 CTC 2796, 95 DTC 686 -- text

Lamarre J.T.C.C.:-This is an appeal from an assessment of income tax made by the Minister of National Revenue (the "Minister") with respect to the appellant’s 1992 taxation year. In assessing the appellant, the Minister included an amount of $27,500 received

Mommersteeg and Giffen v. The Queen, 96 DTC 1011, [1995] 2 CTC 2767 (TCC) -- text

Bonner J.T.C.C.:—This case concerns the taxability of employees in respect of rewards under frequent flyer plans in cases where the rewards result from the redemption of frequent flyer points earned om business travel at the employer’s expense. As well there is an

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