Beaubier T.C.J. (orally) .
THE REGISTRAR: APP-2-98-IT, between Steve Bata and Her Majesty The Queen. Mr. Bata present and counsel for the respondent is Ms. Johnston.
THE COURT: This application for an Order to extend the time in which the appellant may appeal, a confirmation of assessment was heard at Regina, Saskatchewan, on August 27, 1998. The appellant and his lay accountant, Herb Ottenbreit, testified.
The pertinent dates are as follows:
Christie A.C.J.T.C.:
These appeals are governed by the Informal Procedure provided for under section 18 and following sections of the Tax Court of Canada Act. The years under review are 1992 and 1994.
The issue is whether with respect to those years the appellant is entitled to deduct his full farming losses in computing his income. The position of the respondent is that none of the losses are so deductible.
The Notice of Appeal reads:
Rip T.C.J.:
The key issue in these appeals from assessments for 1994 and 1995 is whether an allowance contemplated by subparagraph 6(1)(b)(iv) of the Income Tax Act (“Act”) is received by an employee from the employee’s employer as a full reimbursement for actual expenses incurred for travel, as claimed by the appellant, or is paid by the employer to compensate the employee to some reasonable extent for travel, as claimed by the Minister of National Revenue (“Minister”) in making the assessments.
Beaubier T.C.J. .
This appeal pursuant to the Informal Procedure was heard at Edmonton, Alberta on August 13, 1998. The Appellant and his accountant, John Hunter, testified.
In his 1995 income tax return, the Appellant deducted $12,019 in legal fees he paid. He claimed to deduct them pursuant to subsection 60(0.1) of the Income Tax Act in respect to a pension benefit or a retiring allowance. The deduction was denied. He appealed.
Brulé T.C.J.:
The appellant appeals from an assessment of tax in which the respondent denied the full amount of property claimed by the appellant as a tax free capital gain in respect of the 1992 taxation year.
Bowman T . C.J.:
These are appeals from assessments for the appellant’s 1993 and 1994 taxation years.
At the opening of trial counsel for the respondent moved for dismissal of the appeals on the ground that this court did not have jurisdiction to hear the appeals. I asked the parties to submit written argument on the question of jurisdiction.
O’Connor T.C.J.:
These appeals were heard at Yellowknife, Northwest Territories on August 5, 1998.
The only witness heard was the Appellant himself.
The issues are:
Archambault T.C.J.:
O’Connor T.C.J. (Orally) .
THE REGISTRAR: Before the Court, case number 96-1390 (IT)G, between Russell Sykes and Her Majesty the Queen. Counsel for the Respondent Tom Torrie.
MR. TORRIE: Your Honour, Mr. Sykes is not here. There has been some correspondence between me and Mr. Sykes, and I think to the Court as well. In a letter dated July 16th, he indicated that he was not going to be showing up. I don’t know if you want to wait the half hour before I make my motion to dismiss or you’ll hear it now.
Beaubier T.C.J. (Orally):
THE REGISTRAR: The first matter this morning is File Number 96- 4792(IT)G, between John Kobitz and Her Majesty The Queen. Mr. Whitmore, counsel for the appellant and Mr. Bouvier, counsel for the respondent.
HIS HONOUR: This appeal, pursuant to the general procedures, was heard at Regina, Saskatchewan, August 24, 1998. The appellant testified. The respondent called Mark Tomczak, the auditor on the case.
