R. v. Carr, [1996] 2 CTC 100, 96 DTC 6321 -- text
Stone J.A.: — This is an application to review and set aside a decision of Kampo J.T.C.C. of February 27, 1995, made upon a review of taxation of costs by the Registrar of that Court and in particular a disbursement incurred by the
Briarpatch Inc. v. The Queen, 96 DTC 6294, [1996] 2 CTC 94 (FCA) -- text
Robertson J.A.: — This appeal is brought pursuant to subsection 172(3) of the Income Tax Act (the “Act”) from a notice of intention, issued by the Minister of National Revenue, to revoke the appellant’s registration as a
The Queen v. Marshall, 96 DTC 6292, [1996] 2 CTC 92 (FCA) -- text
Stone J.T.C.C.: — In our view as it was the female parent who, on the facts as found below, was the person who “primarily fulfils the responsibility for the care and upbringing” of the children of the marriage, only that parent may be properly regarded
Vancouver Society of Immigrant and Visible Minority Women v. Minister of National Revenue, [1996] 2 CTC 88, 96 DTC 6232 -- text
Décary J.A — The Minister of National Revenue has denied the appellant’s application for charitable tax status under sections 149.1 and 248(1) of the Income Tax Act in a decision-letter dated October 14, 1994.
The purposes of the Society, as appears from its amended constitution, are the following:
Rosenberg v. Canada (Attorney General), [1996] 2 CTC 78 -- text
Charron J.: — The applicants seek a declaration that the definition of spouse in the Income Tax Act, S.C. 1992 and regulations thereto, as it applies to the registration of pension plans, is contrary to subsection 15(1) of
National Trustco v. The Queen, 96 DTC 6234, [1996] 2 CTC 72 (FCTD) -- text
Wetston J.T.C.C.: — The plaintiff, National Trust Company, is a financial institution, but not a bank. The only issue in this case is the treatment to be given to the reserves of the plaintiff, for the purpose of determining its capital
The Queen v. Gulf Canada Resources Ltd., 96 DTC 6065, [1996] 2 CTC 55 (FCA) -- text
Linden J.: - I have read the reasons of my colleague Pratte J.A. and I agree with him that the Moldowan decision has no application to the circumstances of this case. The Syncrude operation is currently a commercial enterprise and
Cwikula v. R., [1996] 2 CTC 46, 96 DTC 6152 -- text
Nadon J.: — This is an appeal by way of trial de novo from a decision of the Tax Court of Canada dated 31 July 1989 in which Taylor J.T.C.C. dismissed Walter Cwikula’s (the “Plaintiff’s”) original appeals from assessments
Lowe v. The Queen, 96 DTC 6226, [1996] 2 CTC 33 (FCA) -- text
Stone J.A.: — This appeal from a judgment of the Tax Court of Canada arises out of an assessment of the appellant’s income for the taxation year 1990, which included a portion of the cost of an expense-paid trip taken by the
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