Reported Tax Cases
Reported Cases [Page 1] Reported Cases [Page 2] Reported Cases [Page 3] Reported Cases [Page 4]
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| Labrador Offshore Shipping Company Limited v. The Queen, 90 D.T.C. 6076 (F.C.T.D.) | Eligibility for investment tax credit - supply/diving vessel used in offshore drilling. |
| The Queen v. Browning Harvey Ltd., 90 D.T.C. 6105 (F.C.T.D.), appeal dismissed May 21, 1992 (F.C.A.), leave to appeal denied [1992] S.C.C.A. No. 384 | Characterization of cost of visi-coolers, whether disposition occurred, and availability of terminal loss. |
| SmithKline and French Laboratories Ltd. et al. v. A.G. of Canada, 89 D.T.C. 5205 (F.C.T.D.) | Application for production of exhibits sealed as confidential. |
| Schofield Oil Ltd. v. The Queen, 89 D.T.C. 5128 (F.C.T.D.) | Payment received on cancellation of waste oil supply contract taxed as income from business. |
| Positive Action Against Pornography v. M.N.R., 88 D.T.C. 6186 (F.C.A.) | Whether organization entitled to registration as a charity. |
| Browning Harvey Ltd. & A. Harvey & Co. Ltd. v. M.N.R., 88 D.T.C. 1164 (T.C.C.) | Deductibility of advances to affiliates, taxation of inducement payment and whether property in visi-coolers passed to purchasers. |
| Dixie Lee (Maritimes) Ltd. v. The Queen, 88 D.T.C. 6108 (F.C.T.D.) | Taxation of franchise fee income and availability of reserves. |
| Robertson v. The Queen, 88 D.T.C. 6071 (F.C.T.D.) | Stock option benefit from employer. |
| Deconinck v. The Queen, 88 D.T.C. 6410 (F.C.T.D.) | Fair market value of bowling alley at V-day; availability of section 85 rollover. |
| Wiens v. The Queen, 88 D.T.C. 5276 (F.C.T.D.) | Valuation of farm land. |
| Albrechtsen v. M.N.R., [1988] M.J. No. 596 (Man.Q.B.) | Order for discovery in appeal under Income Tax Act of Manitoba. |
| The Queen v. Arthur Pennington, 87 D.T.C. 5107 (F.C.A.) | Judicial review of decision on application for extension of time. |
| Amp of Canada Ltd. v. The Queen, 87 D.T.C. 5157 (F.C.T.D.) | Production at discovery of financial statements of competitors which were relied upon by Revenue Canada in making a gross profits comparison. |
| Doral Holdings Ltd. v. The Queen, 87 D.T.C. 5288 (F.C.T.D.) | Fair market value of site for shopping centre at valuation day. |
| John Alvin McDonald v. The Queen, 87 D.T.C. 5276 (F.C.A.) | Characterization of gains from sales of land as capital or income. |
| Mid-West Feed Limited et al. v. M.N.R., 87 D.T.C. 395 (T.C.C.) | Yacht and aircraft used primarily for business purposes not "personal-use property". |
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