Alberta (Treasury Branches) v. M.N.R.; Toronto-Dominion Bank v. M.N.R., 96 DTC 6245, [1996] 1 SCR 963, [1996] 1 CTC 395 -- text

Newfoundland and Labrador Corporation Ltd. et al. v. Attorney General of Newfoundland, 138 DLR (3d) 577, [1982] 2 SCR 260 -- text

Dunlap v. The Queen, 98 DTC 2053, [1998] 4 CTC 2644 (TCC) -- text

Sarchuk T.C.J.:

These are appeals by Peter J. Dunlap (the Appellant) with respect to assessments of tax for the 1992 and 1993 taxation years. By agreement of both parties, a partial agreed statement of facts was filed. It reads as follows:

1. In each of the 1992 and 1993 taxation years Peter J. Dunlap (the “Appellant”) was an employee of Modern Mechanical Inc. (the “employer”).

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