Iacobucci J.:-This appeal involves the question of whether interest can be deducted by a taxpayer on a loan to purchase shares when the shares have been disposed of in a rollover transaction.
Heald D.J.: — The Plaintiff herein filed a Statement of Claim in which he appealed Notice of Reassessment No. 1911903, dated July 13, 1989 (the “Second Reassessment”) in respect of his 1981 taxation year. This Second Reassessment had been confirmed
Rouleau J.: — This is an appeal from the decision of the Tax Court of Canada dated June 18, 1991, wherein it was held that subparagraph 40(2)(g)(ii) of the Income Tax Act, R.S.C. 1952, c. 148 (am. S.C. 1970-71-72,
Tremblay-Lamer J.: — This is an appeal from the Tax Court of Canada allowing the appeal of all three defendants from the assessments under the Income Tax Act, R.S.C. 1952, c. 148 (am. S.C. 1970-71-72, c. 63) (the
Stone J.A.: — By a motion brought in this action the appellant seeks relief by way of summary judgment on the basis that, at law, the Minister of National Revenue is not entitled to have set-off against Canada Pension Plan retirement benefits
McDonald J.A.: — This is an appeal from a decision of the Tax Court of Canada in which the appeal by the respondent, Fording Coal Limited (“Fording”) from a reassessment of its 1985 through 1990 tax years was allowed.
Linden J.A.: — This motion is brought pursuant to section 28 of the Federal Court Act, R.S.C. 1985, c. F-7, as amended seeking judicial review of a decision of the Tax Court of Canada. The issue raised in this motion
Hugessen J.A.:— The only point taken by the applicant which was not taken in her previous unsuccessful tax litigation [1] is that the Income Tax Act is ultra vires the Parliament of Canada as being direct
Stone J.A.:— This section 28 application attacks a judgment of the Tax Court of Canada of January 30, 1995.
Robertson J.A.: - This is an appeal from a decision of the Trial Division involving the taxation of moneys received by the appellant (the “taxpayer”) following an expropriation of her lands. Two issues arise for our consideration. One focuses on
