The Queen v. Lehndorff Realty Developments Ltd., 86 DTC 6610, [1987] 1 CTC 42 (FCTD) -- text

Cullen, J.:—This is an appeal from a decision of Mr. Goetz of the Tax Review Board, who upheld the appeal of Lehndorff Realty Developments Limited in respect of a reassessment for its 1974 taxation year. The issue in the appeal is the proper

Optical Recording Corporation (Formerly Carrying on Business as Information Tunnel Research Inc. v. Her Majesty the Queen and the Minister of National Revenue, [1986] 2 CTC 454, [1986] DTC 6569 -- text

Muldoon, J.:—On September 4, 1986, in this present cause, the Court pronounced the following order of certiorari and prohibition:

Her Majesty the Queen v. William Yates and May Yates, [1986] 2 CTC 46, [1986] DTC 6296 -- text

Heald, J.:—We are all of the view that the learned trial judge did not err in concluding that the 1978 disposition of the 9.3 acres in issue in this appeal, was a disposition of a principal residence within the meaning of paragraph 54(g) of

Zoel Chicoine Inc. v. The Queen, 86 DTC 6251, [1985] 2 CTC 320 (FCTD), aff'd 87 DTC 5409, [1987] 2 CTC 240 (FCA) -- text

Le juge Dubé:—La question à trancher est de savoir si la somme de $1,017,221 touchée par la demanderesse à titre d’honoraires pour services de gestion doit être incluse dans le calcul de son revenu pour l’année d’imposition 1974. La réponse est

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