Denault, J.:—This is an appeal from a reassessment by Revenue Canada of the plaintiff's corporate income tax return. It involves a sum of $20,250,000 received by the plaintiff from Interprovincial Steel and Pipeline Corporation (hereinafter referred to as" IPSCO”) in settlement
Pratte, J.A.:—The only issue on these appeals from the Trial Division relates to the computation of capital gains realized by the appellant.
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
Strayer J.:—
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
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)
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
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
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
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
