Tax

Cases

Date: 2002-04-09

410812 Ontario Limited v. The Queen, 2002 CanLII 11 (TCC)

Legislation

Excise Tax Act, RSC 1985, c E-15; 280
 
Tax Court of Canada Act, RSC 1985, c T-2; (1)

date: 2006-04-20

Arora v. The Queen, 2006 TCC 244 (CanLII)

The appeals from the reassessments made under the Income Tax Act for the 1998, 1999 and 2000 taxation years are allowed with costs to the extent that the non-capital loss incurred by the Appellant in his 1992 taxation year is carried forward and applied as to $8,662 to his 1998 taxation year and as to $21,822 to his 1999 taxation year and the reassessments are referred back to the Minister of National Revenue for reconsideration and reassessment on the foregoing basis.

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