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TCC
McIntyre v. MNR, 93 DTC 999, [1993] 2 CTC 2244 (TCC)
MNR, 93 DTC 999, [1993] 2 CTC 2244 (TCC) Teskey, T.C.C.J.:— The appellant appeals his reassessments for the years 1981 and 1982. ... The Queen, a decision released March 15, 1993, is authority for the proposition that the onus is on the Minister to prove, by satisfactory evidence, the address on the envelope. ...
TCC
Bertram v. The Queen, 93 DTC 1251, [1993] 2 CTC 2982 (TCC)
The Queen, 93 DTC 1251, [1993] 2 CTC 2982 (TCC) Beaubier, T.C.C.J.:— These matters were heard together on common evidence by consent of the parties on October 4 and 5, 1993 at Vancouver, British Columbia. ...
FCTD
Charles John Gordon Benoit, Joan Elizabeth Benoit and Gordon James Alfred Benoit v. Her Majesty the Queen in Right of Canada, [1993] 2 CTC 281
Her Majesty the Queen in Right of Canada, [1993] 2 CTC 281 Jerome, A.C.J.:— This is an application by the defendant for an order pursuant to Rules 419(1)(a), (c) and (f), striking out the plaintiffs’ amended statement of claim on the grounds that this Court should decline to exercise its discretion under section 18 of the Federal Court Act, R.S.C. 1985, c. ... Therefore, for reasons expressed orally at Edmonton, Alberta, on July 16, 1993 and filed this day, the Crown's application is dismissed. ...
TCC
Paul Morello and Gerald Morello v. Minister of National Revenue, [1993] 2 CTC 2357
Minister of National Revenue, [1993] 2 CTC 2357 Christie, A.C.T.C.C.J.:— The year under review in both appeals is 1984. ... Loewen, [1993] 1 C.T.C. 212, 93 D.T.C. 5109 (F.C.T.D.). [4] In Loewen, the appellant on July 16, 1984, made an agreement with Dynaflex Industries Ltd. ...
TCC
Ben Van Miltenburg and Rose Van Miltenburg v. Her Majesty the Queen (Informal Procedure), [1993] 2 CTC 2691
Her Majesty the Queen (Informal Procedure), [1993] 2 CTC 2691 Beaubier, T.C.C.J.:—These matters were heard on common evidence on July 23, 1993 at London, Ontario. ...
TCC
864936 Ontario Ltd. v. Her Majesty the Queen (Informal Procedure), [1993] 2 CTC 2951
Her Majesty the Queen (Informal Procedure), [1993] 2 CTC 2951 O’Connor, T.C.C.J.:— This matter was heard in Toronto, Ontario, on August 23, 1993. ...
TCC
Brock (D J.) v. Her Majesty the Queen (Informal Procedure), [1993] 2 CTC 2989
Her Majesty the Queen (Informal Procedure), [1993] 2 CTC 2989 Christie, A.C.J.T.C.C. ... As sales have been good, the second printing is expected in May of 1993. 6. ...
TCC
John Zwack and Kendra Zwack v. Her Majesty the Queen (Informal Procedure), [1993] 2 CTC 3159
Her Majesty the Queen (Informal Procedure), [1993] 2 CTC 3159 Beaubier, T.C.C.J. (orally):—This matter was heard on June 28, 1993, in Saskatoon, Saskatchewan. ...
TCC
David L. Peters v. Her Majesty the Queen, [1993] 1 CTC 2628, 93 DTC 422
Her Majesty the Queen, [1993] 1 CTC 2628, 93 DTC 422 Beaubier, T.C.C.J.:—These matters were heard in Victoria, British Columbia, on September 29, 1992 and on February 9 and 10, 1993, jointly and on common evidence by consent. ... This was done and when proceedings commenced on February 9, 1993 the hearing followed the order of the amended appeals. ...
FCTD
Olympia Interiors Ltd. And Mary David v. Her Majesty the Queen, [1993] 2 CTC 126
In its memorandum of fact and law dated January 27, 1993, (relied on in support of this motion), the applicant referred to four reliefs sought. In its amended notice of motion dated May 3, 1993, the applicant sought only two reliefs. Counsel for the respondents [1] indicated he had not been served with the May 3, 1993, document. ...