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Although he did not enjoy the profits as anticipated in the years under appeal his explanation was clear — namely a matter of competition which he had not anticipated. ...

The letterhead reads: ” RARE ANTIQUE ORIENTAL RUGS Old Master Paintings, Gustave Tasch, 2051 Deer Run Avenue, Burlington, Ontario, Canada L7M 2E7 Phone: (416) 336-2103”. ...

The appellant was employed by Charron Excavation Inc. (' Charron Excavation") as a truck driver during the years in issue. ...

Law The most relevant provisions of the Act are subsections 161(1), 129(1), 129(2) and 152(1) which read: 161(1) Where at any time after the day on or before which a taxpayer is required to pay the remainder of his tax payable under this Part for a taxation year, (a) the amount of his tax payable for the year under this part exceeds (b) the aggregate of all amounts each of which is an amount paid at or before that time on account of his tax payable and applied as at that time by the Minister against the taxpayer's liability for an amount payable under this Part for the year, the person liable to pay the tax shall pay to the Receiver General interest at the prescribed rate on the excess computed for the period during which that excess is outstanding. 129(1) Where a corporation was, at the end of any taxation year, a private corpora* tion and a return of its income for the year has been made within three years from the end of the year, the Minister (a) may, upon mailing the notice of assessment for the year, refund without application therefor an amount (in this Act referred to as its “ dividend refund" for the year) equal to the lesser of (i) /4 of all taxable dividends paid by it in the year on shares of its capital stock, and (ii) its refundable dividend tax on hand at the end of the year; and (b) shall, with all due dispatch, make such a refund after mailing the notice of assessment if application therefore has been made in writing by the corporation within (i) the six-year period referred to in paragraph 152(4)(b), where that paragraph applies, and (ii) the three-year period referred to in paragraph 152(4)(c), in any other case. 129(2) Instead of making a refund that might otherwise be made under subsection (1), the Minister may, where the corporation is liable or about to become liable to make any payment under this Act, apply the amount that would otherwise be refundable to that other liability and notify the corporation of that action. 152(1) This Minister shall, with all due dispatch, examine a taxpayer's return of income for a taxation year, assess the tax for the year, the interest and penalties, if any, payable and determine (a) the amount of refund, if any, to which he may be entitled by virtue of sections 129, 131, 132 or 133 for the year, or (b) the amount of tax, if any, deemed by subsection 119(2), 120(2), 120.1(4), 122.2(1), 127.1(1), 127.2(2), 144(9), 210.2(3) or (4) to have been paid on account of his tax under this Part for the year. ...

Partnership (the “ partnership”). From the reply assumptions, and Mr. ...

One of those amounts is an aggregate figure which includes ”... his investment tax credit at the end of the year...”. ...

In the case of King Meadow Farms Ltd. (” King”) 1982 and 1983 years were involved. ...

The provisions that are of application in the present case are sections 6, 7 and 8 of the Tax Review Board Rules (the “ Rules”). ...

& J. Hicklen. This loan was not written off by the appellant in his 1981 income tax either. ...

:—This is an application made by the respondent under section 9 of the Tax Court of Canada Rules of Practice and Procedure for the Award of Costs (Income Tax Act) (" Court Rules"). ...