|Cudd Pressure Control Inc. v. The Queen,  2 C.T.C. 2382 (T.C.C.)
||Whether notional expense deductible in computing permanent establishment profits under Canada-U.S. Tax Convention.
|Hill v. The Queen,  F.C.J. No. 477 (F.C.A.)
||Treatment of lease inducement payment.
|Cornerstone Properties Ltd. v. The Queen, 95 D.T.C. 614 (T.C.C.)
||Validity of purchase and sale agreement.
|Philip v. The Queen,  T.C.J. No. 1184 (T.C.C.)
||Validity of net worth statement.
|The Queen v. Neuman,  1 C.T.C. 354 (F.C.T.D.)
||Applicability of subsec. 56(2) Income Tax Act to dividend to non-contributing spouse (post McClurg).
|Friesen v. The Queen, 93 D.T.C. 5313 (F.C.A.)
||Whether inventory writedown available if property held in unconsummated adventure in the nature of trade.
|Neuman v. M.N.R., 92 D.T.C. 1652
||Validity of dividend to non-contributing spouse (post McClurg).
|The Queen v. Gulf Canada Ltd., 92 D.T.C. 6123 (F.C.A.), leave to appeal denied July 1, 1992 (S.C.C.)
||Computation of taxable production profits; whether lease rental expenses were Canadian exploration expenses.
|Schofield Oil Limited v. The Queen,
92 D.T.C. 6022 (F.C.A.)
||Payment received on cancellation of waste oil supply contract taxed as income from business.
|Dixie Lee Maritimes Ltd. v. The Queen, 91 D.T.C. 5518 (F.C.A.)
||Taxation of franchise fees and availability of reserves.
|Gulf Canada Ltd. v. The Queen, and Gulf Canada Resources Ltd. v. The Queen, 90 D.T.C. 6622 (F.C.T.D.)
||Whether annual lease rental payments to Crown qualified as Canadian exploration expense; computation of taxable production profits/resource profits for purposes of earned depletion allowance, petroleum profits abatement, and exemption from base for surtax.
|Deconinck v. The Queen, 90 D.T.C. 6617 (F.C.A.)
||Whether requirements of valid section 85 election met.
|VanDongen v. The Queen, 90 D.T.C. 6633 (F.C.T.D.)
||Whether section 10 "write-down" from cost to fair market value available to taxpayer in alleged adventure in nature trade.
|Robertson v. The Queen, 90 D.T.C. 6070 (F.C.A.), leave to appeal denied June, 1990 (S.C.C.)
||Timing of taxation of employee stock option benefit.