Gaynor v. The Queen, 91 DTC 5288, [1991] 1 CTC 470 (FCA) -- text
Pratte, J.A.:—The only issue on these appeals from the Trial Division relates to the computation of capital gains realized by the appellant.
Pacific Northern Gas Ltd. v. Canada, [1991] 1 CTC 469 -- text
Heald, J.A.:—Mr. Mitchell, we do not need to hear your reply to Mr. Van Iperen’s argument on the cross-appeal. We are all of the view that the trial judge did not err in concluding that there is no material difference between the receipts
Old Hw-Gw Ltd. v. Canada, [1991] 1 CTC 460 -- text
Strayer J.:—
Placer Dome Inc. v. Canada (No. 2), [1991] 1 CTC 453 -- text
Denault, J.:—This is an appeal from a reassessment by Revenue Canada of the plaintiff's corporate income tax return. It involves a deduction made by the plaintiff corporation respecting its contribution to an employee stock option plan. The issue is whether
Greenway v. The Queen, 91 DTC 5251, [1991] 1 CTC 445 (FCTD) -- text
Muldoon J.:—This lawsuit constitutes an appeal by the plaintiff against a notice of reassessment of income tax effected by the Minister of National Revenue, whereby the Minister disallowed certain expenses relating to a multiple unit residential building (hereinafter: MURB)
Berg (D.) v. Parker Pacific Equipment Sales, [1991] 1 CTC 442 -- text
No. CA011251, June 26, 1990, Taggart, Hinkson, Toy, JJ.A. (orally), unre- ported;
Lloyds Bank of Canada v. International Warranty Co., [1990] 2 C.T.C. 360; 60
Continental Nursery and Landscaping Ltd., M.N.R. V., [1991] 1 CTC 441, [1991] DTC 5114 -- text
Pinard, J.:—Considering that the Senior Prothonotary's decision involved the exercise of a discretion on his part and the general principle is that the Court sitting on appeal from that decision ought not to interfere with the exercise of that discretion
Wasylyshen (K.W.), Canada V., [1991] 1 CTC 435 -- text
MacPherson C.J.:—Her Majesty the Queen as represented by the Attorney General of Canada (the"applicant") has applied pursuant to subsection 232(6) of the Income Tax Act, R.S.C. 1952, c. 148 (am. S.C. 1970-71-72, c. 63) (the "Act") for
Southern Railway of British Columbia Ltd. v. Deputy Minister of National Revenue, Taxation, [1991] 1 CTC 432 (BCSC) -- text
Donald, J.:—The petitioners claim solicitor-client privilege for documents relating to a tax investigation. The in camera procedure under section 232 of the Income Tax Act, R.S.C. 1952, c. 148 (am. S.C. 1970-71-72, c. 63) (the
Chester v. The Queen, 92 DTC 6166, [1991] 1 CTC 430 (Man QB) -- text
Jewers, J.:—The accused (herein the"applicant") applies under subsection 24(1) of the Charter for a stay of proceedings with respect to charges of income tax evasion against him. The ground of the application is alleged undue delay in the laying of the charges
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