Kaneff Properties Ltd. v. The Queen, 95 DTC 5345, [1995] 2 CTC 177 (FCTD) -- text
Rothstein J.:—The issue in this tax case is whether the gain on the sale of a commercial building by the plaintiff should be treated as a capital gain or as income.
The Queen v. Fibreco Export Inc., 95 DTC 5412, [1995] 2 CTC 172 (FCA) -- text
Hugessen J.A.:—This is an appeal from a judgment of the trial division which allowed the respondents’ appeals against their assessments for income tax. The sole question before the trial division was to know whether a certain chemical pulp mill was a
Duthie Estate v. The Queen, 95 DTC 5376, [1995] 2 CTC 157 (FCTD) -- text
Rothstein J.:—This is an appeal from a decision of Garon J.T.C.C. who dismissed the plaintiff's appeal from reassessment by the Minister of National Revenue for the taxation years 1981, 1982, 1983 and 1984. The issues are whether a land development business
Dunlop v. The Queen, 95 DTC 5351, [1995] 2 CTC 149 (FCTD) -- text
Wetston J.:-This is an appeal from a notice of reassessment, dated September 30, 1985, in respect of the plaintiffs 1981 taxation year, whereby the Minister of National Revenue (the "Minister") reassessed the plaintiff’s tax liability by including, in income, an
MNR v. Sand Exploration Ltd., 95 DTC 5358, [1995] 2 CTC 140 (FCTD) -- text
Rothstein J.:-This is a review, pursuant to subsection 231.2(5) of the Income Tax Act, R.S.C. 1952, c. 148 (am. S.C. 1970-71-72, c. 63) (the "Act"), of an order of Muldoon J., a judge of this Court. The sequence of events giving rise to this review are as follows:
Minister of National Revenue v. Sand Exploration Limited, 512436 Alberta Limited, 383316 Alberta Limited and Cantana Energy Inc., [1995] 2 CTC 137 -- text
Rothstein J.:-Th is is an application for an order suspending the operation of orders made pursuant to section 231.2 of the Income Tax Act requiring the respondents to provide information relating to unnamed persons. The motion states that the orders have been appealed to the Federal Court of Appeal and that it is just in the circumstances to suspend the orders pending appeal. Reliance is placed on Rule 341 A.
The Queen v. Lehmann Bookbinding Ltd., 95 DTC 5063, [1995] 2 CTC 129 (FCTD) -- text
Rothstein J.:—This is an appeal by way of trial de novo from a decision dated February 26, 1992 of Judge Taylor of the Tax Court of Canada, in which he allowed the appeal of the taxpayer ("Lehmann") against assessments made
Her Majesty the Queen v. Ichi Canada Ltd., [1995] 2 CTC 120 -- text
Joyal J.:-The plaintiff is appealing a decision of the Tax Court of Canada rendered on December 17, 1987, wherein it allowed the defendant’s appeal to the extent that the limitative provisions of subsection 31(1) of the Income Tax Act, R.S.C. 1952, c. 148 (am. S.C. 1970-71-72, c. 63) (the "Act”) did not apply to the defendant for its 1982 taxation year. The case before this Court now proceeds by way of a trial de novo.
T. Guy Hogan, James T. Dunne and Patrick J. Dobbin v. Her Majesty the Queen, [1995] 2 CTC 108 -- text
Rothstein J.:—
Dagenais v. The Queen, 95 DTC 5318, [1995] 2 CTC 100 (FCTD) -- text
Rouleau J.:-This is an appeal from a decision of the Minister of National Revenue’s assessment wherein it was determined that payments received under a "wage loss replacement plan" were taxable as income.
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