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When his appeals to the Tax Review Board (unreported) and the Federal Court — Trial Division (78 DTC 6099) were dismissed, the taxpayer appealed to the Federal Court of Appeal. ...

It follows that a corporate non-resident which has no income derived from Canadian sources, is not required to compute its taxable income, as that word is defined, supra, and, thus, has no need to utilize the deductions permitted by Division C, including those permitted under paragraph 111 (1)(a) — non-capital losses. ...

Mr Reilly answered that he felt that the decision of the Federal Court of Appeal in James Richardson & Sons Ltd v MNR, [1982] CTC 239; 82 DTC 6204, precluded him from attacking the validity of the demand on other than constitutional grounds. ...

.: — This appeal involves a reassessment of the Appellant’s 1990 taxation year. ...

I would also note that it is a well-established practice in tax law to look behind the form of an agreement to determine its substance: see Front & Simcoe v. ...

The expense was incurred for the purpose of producing an income-earning facility — the 72-room addition. ...

.: — The Plaintiff herein filed a Statement of Claim in which he appealed Notice of Reassessment No. 1911903, dated July 13, 1989 (the “Second Reassessment”) in respect of his 1981 taxation year. ...

It is noteworthy that the first line of text in the Notice states that “... it is expedient to amend the Income Tax Act and to provide among other things...” ...

Holmested & Watson, in Ontario Civil Procedure note in their commentary on Rule 31.06(1), which, as noted above, also uses the phrase “relating to”: While clearly irrelevant matters may not be inquired into, relevancy must be determined by the pleadings construed with fair latitude. ...

The licences granted to Norco, “... the right to do exploratory and development work of every kind for all coal in the location... described...”. ...