96 DTC 1422
Tax Court of Canada
June 21, 1996
(Court File No. 94-1116(IT)G.)
Unreported income — Penalties — Taxpayer failing to report funds arising from sales made by corporation owned by her, and diverted to bank account for her…
96 DTC 1650
Tax Court of Canada
July 5, 1996
(Court File Nos. 94-2182(T)G, 94-2183(IT)G and 94-2184(IT)G.)
Collection of tax — Corporate taxpayers borrowing substantial sums from a number of related corporations, some of which owing tax — Minister serving…
97 DTC 142
Tax Court of Canada
September 16, 1996
(Court File Nos. 94-2547(IT)G and 94-2548(IT)G).
Principal residence exemption — Between 1985 and 1994, taxpayers purchasing and reselling some 15 residential properties — Whether, on the facts, taxpayers entitled to…
97 DTC 5325
Federal Court of Appeal
May 30, 1997
(Court Files Nos. A-497-94 and A-498-94.)
Investment tax credits (“ITCs”) — Taxpayers carrying on business as individuals, leasing buses to various individuals or corporations involved in transporting passengers and/or property…
98 DTC 1250
Tax Court of Canada
November 25, 1997
(Court File No. 95-2988(IT)G.)
Principal residence deduction — Taxpayer acquiring a whole parcel of land (comprising 3.03 acres) on which his principal residence located — Taxpayer filing subdivision application, and…
91 DTC 5521
Federal Court-Trial Division
September 16, 1991
(Court File No. T-2718-89).
Appeal procedure — Motion by corporate taxpayer for production of sensitive and confidential information obtained by Revenue Canada from other members of same industry for
…
92 DTC 6187
Federal Court of Appeal
February 21, 1992
(Court File No. A-1034-91.)
Appeal procedure — Motion by corporate taxpayer for production of sensitive and confidential information obtained by Revenue Canada from other members of same industry for purposes…
92 DTC 6366
Federal Court-Trial Division
May 21, 1992
(Court File Nos. T-3259-90 and T-3253-90.)
Income or capital gain — Substantial profits derived from acquisition and quick resale of speculative mining stock — Income Tax Act, S.C. 1970-71-72, c. 63,…
97 DTC 498
Tax Court of Canada
March 22, 1996
(Court File No. 92-2854(IT)G.)
Deductions — Reserves — Disposition by corporate taxpayer during 1985 of certain assets resulting in reserves and in recaptured capital cost allowance (“CCA”) —
…
99 DTC 297
Tax Court of Canada
January 7, 1999
(Court File Nos. 96-1239(IT)G, 96-1248(IT)G, 96-1231(IT)G and 96-1235(IT)G.)
Deductions — Canadian Exploration Expense (“E”) — Taxpayers members of a group of some 200 investors purchasing flow-through shares issued by two…