Mahoney, J:—The issue is whether payments made by the plaintiff to an independent contractor fall within the definition of “cost of labour’’ under section 5202 of the Income Tax Regulations. The plaintiff included the payments in computing the amount of
Gibson, J:—For the reasons given in the case of MDS Health Group Limited (Toronto Medical Laboratories Limited) v Her Majesty The Queen (Court No T-4587-77) this date, this appeal is
Gibson, J:—For the reasons given in the case of MDS Health Group Limited (Toronto Medical Laboratories Limited) v Her Majesty The Queen (Court No T-4587-77) this date, this appeal is
Gibson, J:—For the reasons given in the case of MDS Health Group Limited (Toronto Medical Laboratories Limited) v Her Majesty The Queen (Court No. T-4587-77) this date, this appeal is
Gibson J:—For the reasons given in the case of MDS Health Group Limited (Toronto Medical Laboratories Limited) v Her Majesty The Queen (Court No. T-4587-77) this date, this appeal is
The Chairman:—The appeal of John Donald Irwin is from assessments by which the Minister of National Revenue disallowed ‘the deductions of life insurance premiums in the amount of $1,880.50 for the 1973 taxation year and in the amount of $1,460.50 for
Guy Tremblay:—This case was heard at Halifax, Nova Scotia, on June 12, 1978.
Guy Tremblay:—The present case was heard at Montreal, Quebec, on May 11, 1978.
Guy Tremblay:—This case was heard at Montreal, Quebec, on November 6, 1978.
The Chairman:—The appeals of Dr William F Shaw are from assessments in respect of the 1973 and 1974 taxation years in which the Minister of National Revenue, by Notice of Assessment dated March 1st, 1976, disallowed expenses of $1,753.20 claimed by
