Archambault J.T.C.C.: — These are appeals by Point Grey Golf & Country Club (“Point Grey”) from reassessments for income tax by the Minister of National Revenue (“Minister”) in respect of the 1989, 1990 and 1991 taxation years (“relevant taxation
Garon J.T.C.C.: - These are appeals from reassessments dated January 26, 1995 made by the Minister of National of Revenue for the 1992 and 1993 taxation years. By these reassessments, the Minister of National Revenue disallowed maintenance payments in
Brule J.T.C.C. - Ms. Lerner, the Court appreciates the work and effort necessary for you and your apartments and for you to earn income from them. Your description of what needs to be done is quite understandable by the Court. So we
Somers D.J.T.C.C.: — This appeal was heard in Sudbury, Ontario, on October 29, 1996 pursuant to the Informal Procedure of this Court concerning the Appellant’s 1994 taxation year.
Mogan J.T.C.C. — The appeals of Kuhlmann v. R. (Court File No. 92-1179) and Kuhlmann v. R. (Court File No. 92-1180) were heard together on common evidence. The Appellants are husband and wife. For
Rip J .T.C.C.: — Patricia Kowalchuk has appealed assessments for 1989, 1990, 1991 and 1992 claiming a disability tax credit in accordance with section 118.3 of the Income Tax Act (“Act”) due to her son’s physical
Taylor J.T.C.C.: — I have reviewed the somewhat involved documentation regarding the application of Malcolm Jennings for an Order extending the time within which to appeal from assessments for the years 1990 and 1991. I am satisfied that this Court
Sarchuk J.T.C.C.: — The appeals of David Green (the Appellant) are from reassessments of income tax made in respect of his 1991 and 1992 taxation years. Pursuant to the provisions of subsection 18(1) of the Tax Court of Canada
Somers D.J.T.C.C.: — This appeal was heard in Sudbury, Ontario, on October 29, 1996, pursuant to the Informal Procedure of this Court concerning the Appellant’s 1994 and 1995 taxation years.
Hamlyn J.T.C.C.: — The assessment under appeal is a Notice of Assessment of Non-Resident Tax, number A355179, dated December 14, 1993.
