MacGuigan, J.A.:—These two appeals relate to income tax assessments issued by the appellant to the respondent for the 1979 and 1980 taxation years respectively. Both matters were tried together before Addy, J., who rendered judgments on June 26, 1990, vacating
Cullen, J.:—This is an appeal by way of statement of claim against a notice of reassessment for the plaintiff's 1981, 1982 and 1983 taxation years. The appeal concerns whether certain annual payments made by the plaintiff to his former spouse of $10,000, $10,000,
Desjardins, J.A. (Stone and Heald, JJ.A., concurring):—This appeal from a judgment of the Trial Division ([1988] 2 C.T.C. 357; 88 D.T.C. 6489) is concerned with the application of subsection 31(1) of the Income Tax Act, R.S.C. 1952,
Muldoon, J.:—The focus of this litigation is the taxability, if any, of the gain realized on certain of the land included in the taxpayer's principal residence, of which he made a disposition by outright sale thereof in March 1982.
Muldoon J.:—The matter in issue between the parties in this case is the value of the full complement of all the issued and outstanding 100 shares of Pyramid Management Ltd. (Pyramid) owned by the plaintiff before, during and after the Valuation
Joyal, J.:—The Court is again facing the issue of deciding whether certain payments to a taxpayer are on account of capital or are of an income nature.
Addy, D.J.:—This is an appeal from the Minister of National Revenue.
Pratte, J.A.:—This appeal is brought from a judgment of the Trial Division (Dubé, J.) which quashed an assessment made by the Minister of National Revenue under the Excise Tax Act, R.S.C. 1985, c. E-15.
Teitelbaum, J.:—There are three motions to be dealt with pursuant to Rule 324 of the Federal Court Rules. The two motions by the plaintiff are for:
Jerome, A.C.J.:—This is an action brought by the Board of Trustees of the Calgary School District No. 19 (the “ plaintiff") appealing a notice of decision issued by the Minister of National Revenue on behalf of Her Majesty the Queen (the"defendant"). The Minister
