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Marcel H Roy;■ F * v. Minister of National Revenue, [1978] CTC 2180, 78 DTC 1123 The Chairman [TRANSLATION]:—This is an appeal by Marcel H Roy against an income tax assessment for the 1974 taxation year. ...

The Toronto, Hamilton & Buffalo Railway Company v. Minister of National Revenue, [1974] CTC 2270 Judge K A Flanigan (orally: July 17, 1974):—This is an appeal by the Toronto, Hamilton and Buffalo Railway Company against reassessments by the Minister of National Revenue for the taxation years 1967, 1968, 1969, 1970 and 1971. ...

Pulp & Paper Ltd. v. R., [1975] C.T.C. 5, 74 D.T.C. 6591 Thurlow, J (per curiam): 1 This appeal is from a judgment of the Trial Division which dismissed the appellant's claim for repayment of money paid by Dominion Engineering Works Limited as taxes in respect of the sale price of a paper making machine constructed by Dominion Engineering Works Limited for the appellant and installed in the appellant's premises by an engineering firm known as Rust Associates Ltd. 2 In the Trial Division the claim was heard jointly with a similar claim by The Price Company Limited on some evidence common to both and on an agreed statement of facts which is set out in full in the reasons for judgment of the learned trial judge. ...

Damka Lumber & Development Ltd. v. The Queen, 90 DTC 6101, [1990] 1 CTC 127 (FCTD) Martin, J.: —In 1981 the plaintiff, Damka Lumber & Development Ltd. ...

& M. Johnson Contracting Ltd. v. R., [1998] 3 CTC 2583, 98 DTC 1925 Mogan T.C.J.: The only issue in this appeal is the interpretation and application of subsection 152(6) of the Income Tax Act. ... Subsection 152(6) seems to impose some obligation on the Minister because the operative clause begins with the words “the Minister shall reassess... ”. ...

Courier Trading & Enterprises LTD v. Her Majesty the Queen, [1977] CTC 346 Smith, DJ:—In this action the plaintiff is appealing the reassessment of its income for the taxation year 1971, by which the Minister of National Revenue assessed its income for tax purposes at $30,000 more than the amount shown on its income tax return for that year. ... The plaintiff, Courier Trading & Enterprises Ltd, non-active since the sale of its two aircrafts to the plaintiff in April 1971, is a dealer in used aircraft. ...

Trans World Oil & Gas Ltd. v. The Queen, 95 DTC 260, [1995] 1 CTC 2087 (TCC), briefly aff'd 98 DTC 6060 (FCA) Bowman J.T.C.C. ... Trans World Oil & Gas Ltd. ("Trans World U.S.") was a corporation incorporated under the laws of the state of Montana and resident in the U.S. for the purposes of the Act. ...

R & W Such Holdings Ltd. v. The Queen, 96 DTC 6455, [1996] 3 CTC 221 (FCTD) Heald D.J.: — This is an action commenced by Statement of Claim filed October 7, 1983, wherein the Plaintiff appeals the reassessments under the Income Tax Act [1] (the “Act”) in respect of the 1977-1980 taxation years. ...

Coopers & Lybrand Ltd., Trustee of Hawboldt Hydraulics (Canada) Inc., 94 DTC 6541, [1994] 2 CTC 336 (FCA) Isaac C.J.:— This is an appeal from a judgment of the Trial Division reported at [1992] 2 C.T.C. 363, 92 D.T.C. 6452, which reversed a decision of the Tax Court of Canada that dismissed an appeal by the respondent's predecessor in title ("the taxpayer") from reassessments of its income tax liability for the taxation years 1982 and 1983. ... The taxpayer's revenues from “manufacturing and processing", using its own machinery and equipment, in the relevant taxation years are indicated below: Taxation Activities Year Chrome Repair and Re-manufacturing Application Manufacturing Parts Labour Total 1982 sub-contracted $213,751 $ 75,093 $159,556 $234,649 1983 $17,454 $121,524 $148,124 $220,058 $368,182 The revenues from repair and remanufacturing represented approximately 52 per cent and 72 per cent, respectively, of the total revenues received by the taxpayer in the 1982 and 1983 taxation years from manufacturing or processing (including "chrome applications”) for work described in categories (c) and (d). ...

W Vézina & Fils Ltée v. Minister of National Revenue, [1973] CTC 2197, 73 DTC 149 The Chairman (orally):—This is an appeal by W Vézina & fils Ltée against the reassessment of the Minister of National Revenue for the taxation year 1965 in which a sum paid into a pension plan, pursuant to section 76, for past services, was disallowed. ...