Munich Reinsurance Co. v. The Queen, 96 DTC 6185, [1996] 2 CTC 5 (FCTD) -- text
Richard J.: — This is an appeal pursuant to subsection 175(1) of the Income Tax Act, R.S.C. 1985, c. 1 (5th Supp.) (the “Act”), and section 48 of the Federal Court Act, R.S.C. 1985, c. F-7, from a decision of the Tax Court of Canada dated August 9, 1991, [1992] 1 C.T.C. 2004, 91 D.T.C. 1137 (T.C.C.) which dismissed appeals of two reassessments issued by the Minister of National Revenue (the Minister) on June 8, 1989, and confirmed on March 28, 1990.
