Rowe D.J.T.C.C.:—The appellant appealed from assessments of income tax with regard to his 1986, 1987 and 1988 taxation years. The Minister of National Revenue (the "Minister”) assessed on the basis the appellant was entitled only to restricted farming losses pursuant to
Christie A.C.J.T.C.C.:—This appeal is governed by the informal procedure prescribed by section 18 and following sections of the Tax Court of Canada Act.
The accused Nita Aulakh and Narinder Aulakh in their personal capacities are each charged with four offenses under the Income Tax Act relating to failure to file signed individual income tax
Schulman J. Dara Wilder’s trial on charges of attempt fraud and tax evasion began before me 4 1/2 years after a direct indictment was preferred. Under the Charter he was entitled to be tried within a reasonable time. The crown did not make
Schulman, J. After entering a plea of not guilty, but before and evidence was adduced, counsel for the accused moved for two orders:
1. quashing all charges for delay; and
Halvorson J. Revenue Canada and a bank each assert priority to funds realized by a liquidator from the disposition of inventory of a bankrupt.
Cheryl L. Daniel J.
The instant matter is a Summary Conviction prosecution which was commenced on the Information of one Claudette Miller and is dated the second day of December, 1991. The Jurat
American Express Bank Ltd. (’’the bank") is the holder of debentures and general security agreements which cover three hotels and their contents. 1873 Holdings Ltd. ("1873 Ltd.") is the registered owner of the hotel
Agrios J.— The company borrowed money from the bank and gave the bank many forms of security for it, both under the Bank Act and under provincial law. Some years later, the company made income tax deductions from its payroll,
