Roger Tremblay v. Minister of National Revenue, [1991] 1 CTC 2675, [1991] DTC 1009, [1991] 2 CTC 2147, [1991] DTC 1012 -- text

Lamarre Proulx, T.C.J.: —The appellant is appealing from reassessments by the respondent Minister of National Revenue for the 1984, 1985 and 1986 taxation years.

Peter Lee v. Minister of National Revenue, [1991] 1 CTC 2667, 91 DTC 615 -- text

Margeson, T.C.J.:—This case involves the decision by the Minister of National Revenue, by notices dated April 5, 1989 for the 1985 taxation year; May 9, 1989 for the 1986 taxation year and May 9,1989 for the 1987 taxation year, whereby the Minister assessed the

Anthony M. Guerin and Meredith Ann Filshie v. Minister of National Revenue, [1991] 1 CTC 2634, 91 DTC 855 -- text

Garon, T.C.J. [Orally]:—The appeals of the appellant Anthony Guerin from the income tax reassessments of the Minister of National Revenue for the 1985, 1986 and 1987 taxation years raise two issues. One issue has to do with the disallowance by the Minister of

John T. Bart v. Minister of National Revenue, [1991] 1 CTC 2632, 91 DTC 884 -- text

Brulé, T.C.J.:—This is an appeal by the taxpayer from the Minister's reassessments with respect to the 1985 and 1986 taxation years whereby certain remuneration was treated as being received by the appellant in 1985 and not in 1986. In addition the Minister imposed

P. Gamache & Sons Logging Ltd. v. Minister of National Revenue, [1991] 1 CTC 2627, 91 DTC 824 -- text

Brulé, T.C.J.:—This appeal involves the taxation years of 1983, 1984 and 1985 in which the appellant disputes reassessments by the Minister involving the nature of dispositions of securities as being on capital or income accounts. In addition, the Minister had reassessed

Gail Stanwood v. Minister of National Revenue, [1991] 1 CTC 2624, 91 DTC 636 -- text

Kempo, T.C.j.:—The applicant, Ms. Gail Stanwood, has launched this application for an extension of time within which she may be allowed to file an objection to an assessment of tax for her 1988 taxation year. The assessment sought to be objected to was

John Gunderson v. Minister of National Revenue, 91 DTC 523, [1991] 1 CTC 2616 (TCC) -- text

Margeson, T.C.J. [Orally]:—This is an appeal by the appellant from an assessment of income tax for the 1987 taxation year. The sole question for determination is whether or not the appellant was entitled for the year 1987 and the preceding four years to average

Pages

Subscribe to Tax Interpretations RSS