Robertson J.A.: — The Tax Court Judge, Christie A.C.J.T.C. held that the respective appellants did not hold their condominium for the purpose of producing income and, therefore, are not entitled to deduct a “terminal loss” stemming from its ultimate
DéCary J. (Stone and McDonald, J J. A., concurring): — These are appeals and cross-appeals from three judgments of the Trial Division dated 2 October 1994 which disposed of Canadian Reynolds Metals Company Limited
Denault J.: — The issue to be decided in this case is whether the dissolution of the House of July 9, 1984 and the consequent prorogation of all bills not yet adopted had the effect, in relation to tenders filed after that date,
Cullen J.: — This is an application for judicial review, pursuant to section 18.1 of the Federal Court Act, of a decision of Brian Dawe, Director, Sudbury taxation centre, dated May 16, 1995, whereby Mr. Dawe refused to
Cullen J.: — This is a motion by the plaintiff under Rule 324 to reconsider the terms of the pronouncement of my judgement in this matter, dated November 30, 1995. Specifically, the plaintiff requested that I address the issue of whether
Schwartz J.: -
The evidence in this prosecution underscores the sometimes narrow line which separates aggressive tax avoidance planning and fraudulent activity resulting in tax evasion.
McDonald J.A.: — In spite of the very forceful and competent arguments advanced by counsel for the appellant we are not convinced that the Tax Court judge in coming to the conclusions that he did.
Hugessen J.A.: — The only issue in this appeal is to know whether the Crown had correctly proved its claim to unremitted source deductions in the bankruptcy of Brunswick Drywall (Ontario) Ltd. so as to engage the liability of the appellant as
Krueger J.: — There are two related applications:
1. Marcel Simonot applied for orders which may be summarized as:
Ryan J.A.: — The appellant, David Barker, was convicted on June 15, 1993 by Judge Govan in Provincial Court of one count of wilfully evading or attempting to evade compliance with the Income Tax Act by failing to
