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

Scott v. The Queen, 91 DTC 5268, [1991] 1 CTC 395 (FCTD), varied 94 DTC 6193 (FCA) -- text

Walsh, J.:—This is a tax case in which plaintiff seeks to have his assessment for income tax for the 1983 taxation year varied to reduce his taxable income by $23,128 and accordingly to reduce the tax payable by him. Similarly, he seeks to have his

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