Rip J.T.C.C.: — The primary issue in these appeals from income tax assessments for 1986 and 1987 taxation years is whether the Minister of National Revenue (“Minister{H3}”) properly included the non-taxable portion of capital gains from purported dispositions

Teskey J.T.C.C.: — The Appellant, in her Notice of Appeal, wherein she appealed her assessments of income tax for the years 1991, 1992 and 1993, elected the informal procedure.

Bowie J.T.C.C.: — Gilvesy Enterprises Inc. appeals from reassessments whereby the Minister of National Revenue (the Minister) reduced the amount of its claim for an allowable business investment loss (ABIL) in the 1987 taxation year, and included in its

Hugessen J.A.: — Section 15 of the Special Import Measures Act sets out the general rule for the calculation of “normal value”

McArthur J.T.C.C.: — This appeal is from the 1993 taxation year. Mrs. Emmons claims a disability tax credit under section 118.3 of the Income Tax Act (the “Act”). No claim for a credit was made for 1991 or 1992 nor

Lamarre Proulx J.T.C.C.: — These appeals, brought by way of the informal procedure, were heard on common evidence. The taxation years under appeal are: for Stephen James Creagh, George Hodorowski and Ajit Thomas, the years 1992 and 1993; for

Dubienski D.J.T.C.C.: — Without going too much into the facts of this case, it is sufficient to say that the Appellant, who is presently occupied in an income bearing employment that entitles him to a fairly good income, decided with his

St-Onge J.T.C.C. (orally): — The appeal of Thérèse Cormier came before me on the 5th of August, 1996 in the city of Fredericton, Province of New Brunswick.

Dubienski D.J.T.C.C. (orally): - There has been considerable law in this case, in cases such as these. The three cases that the Counsel for the Minister has presented are just examples of what has been the case for some time. It’s

Beaubier J.T.C.C.: — This matter was heard at Toronto, Ontario, pursuant to the Informal Procedure on September 23, 1996. The Appellant was the only witness.