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FCTD
Iula v. The Queen, 94 DTC 6614, [1994] 2 CTC 328 (FCTD)
Morgentaler, [1993] 3 S.C.R. 463; Stubart Investments Ltd. v. The Queen, [1984] 1 S.C.R. 536, [1984] C.T.C. 294, 84 D.T.C. 6305: Golden v. ... The Queen, [1993] 1 C.T.C. 272, 93 D.T.C. 5031; Canadian Wirevision Ltd. v. ... The Queen, [1993] 1 C.T.C. 272, 93 D.T.C. 5031, where the Court applied Crown Tire and dismissed the taxpayer's appeal. ...
FCTD
Sherry v. Canada (National Revenue), 2011 DTC 5168 [at at 6247], 2011 FC 1208
Our cash flow analysis shows that your net cash flow (funds received less expenses paid during the applicable years) was sufficient to meet your tax obligations from 1989 to 2000, except for the negative cash flow years 1991, 1992, and 1993. ...
FCTD
Yaki v. The Queen, 94 DTC 6637, [1994] 2 CTC 361 (FCTD)
I note that in 1992, the farm operations showed a net profit of $291.89 and $3,600.77 in 1993, supporting the taxpayer's argument that there was a reasonable expectation of profit. ...
FCTD
Doz v. The Queen, 95 DTC 5585, [1995] 2 CTC 312 (FCTD)
(Toronto: Canada Law Book, 1993) at page 181 ff. ...
FCTD
Galetzka v. Canada (Minister of Customs and Revenue), 2004 DTC 6472, 2004 FC 672
She claims that she is unable to pay the accumulated interest due to financial hardship, other existing debts, and the inability to obtain a further loan to clear her debt. [3] The applicant first applied for "fairness relief" in March 1996; her request was denied because she failed to file personal tax returns for 1991, 1992, and 1993. ...
FCTD
McGaw v. Canada (Canada Revenue Agency), 2006 FC 1282
By notices dated January 22, 1993, the Minister advised the applicant that his request for a refund was allowed for 1990 but denied for 1987, 1988 and 1989 on the basis that the request for those years had been made outside the three year limitation period for seeking refunds ...
FCTD
Desbiens v. Canada (Minister of National Revenue), docket T-2329-97
Minister of National Revenue (Customs and Excise) (1993), 66 F.T.R. 253 (F.C.T.D.), and file No. ...
FCTD
Rothmans, Benson & Hedges Inc. v. Canada (Minister of National Revenue), docket T-2393-97
Canada, [1993] 1 F.C. 602 and Singh v. Canada, (1994), 82 F.T.R., 68 at 71. ...
FCTD
Mislan v. Canada (Minister of National Revenue), docket T-2790-96
Canada (Solicitor General) (1992), 53 F.T.R. 147, aff'd (1993), 154 N.R. 319 (C.A.), Strayer J., as he then was, commenting on the purpose of the Privacy Act states at page 150: The primary purpose is to protect privacy, and the right of access given to any person to his own data must as much as possible be exercised so as to respect the right of others to the privacy of their data. ...
FCTD
Canada v. Paryniuk, 2003 FC 1505
.), [1993] 1 C.T.C 93 (Sask Q.B.). That case is distinguishable as it dealt with money tied up in real estate which is substantially less liquid and more easy to trace than cash held in a safety deposit box. 3. ...