Posocco v. R., [1998] 1 CTC 2877 -- text
Lamarre Proulx T.C.J.:
Lott v. R., [1998] 1 CTC 2869 -- text
Bowie T.C.J.:
Poisson v. R., [1998] 1 CTC 2866 -- text
Tardif T.C.J.:
This is an appeal from an assessment for the 1994 taxation year. The
facts can be very simply summarized; they are moreover admitted by both parties.
Toitures Express Inc. v. R., [1998] 1 CTC 2861 -- text
Lamarre Proulx T.C.J.:
The appellant appealed under the informal procedure from an assessment made by the Minister of National Revenue (the “Minister”) concerning deductions made at source but not remitted during 1992 and 1993.
Pullen v. R., [1998] 1 CTC 2857 -- text
Sarchuk T.C.J.:
Vescio v. R., [1998] 1 CTC 2846 -- text
Sarchuk T.C.J.:
Campbell v. R., [1998] 1 CTC 2835, 98 DTC 1339 -- text
Bell T.C.J.:
Issues:
There are two issues in these appeals:
Hui v. R., [1998] 1 CTC 2830, 98 DTC 1332 -- text
Bell T.C.J.:
Issue:
The issue is whether the Appellant, in respect of his immigration consulting activities, had a reasonable expectation of profit in the 1991, 1992 and 1993 taxation years.
Toolsie v. R., [1998] 1 CTC 2803, 98 DTC 1106 -- text
Watson D.J.T.C. .
This appeal was heard in Kitchener, Ontario on October 20, 1997.
Noble v. R., [1998] 1 CTC 2797 -- text
Sobier T.C.J.:
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