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
Wedge J.: — Both Chilton Insurance Consulting Inc. and Trevor Chilton (as director of the Chilton company) were convicted of unlawfully failing to comply with a demand to provide completed and signed Corporate income tax returns for the years 1990
Rothery J.T.C.C.: — The Crown appeals the sentence imposed by the Provincial Court Judge on Albert Ethier on the basis that it ought to have included a compensation order. Ethier was convicted of committing the offence of failure to remit air
Strayer J.T.C.C.: —
