A. & M. Johnson Contracting Ltd. v. R., [1998] 3 CTC 2583, 98 DTC 1925 -- text
Mogan T.C.J.:
Guèvremont v. R., [1998] 3 CTC 2578 -- text
Tardif T.C.J.:
This is an appeal from assessments for 1992, 1993 and 1994. The appellant asked that his appeal be heard pursuant to the informal procedure.
Desmeules v. R., [1998] 3 CTC 2573, 98 DTC 1383 -- text
Lamarre Proulx T.C.J.:
The appellant is appealing an assessment by the Minister of National Revenue (“the Minister”) made pursuant to s. 160 of the Income Tax Act (“the Act”).
Wasserfall v. R., [1998] 3 CTC 2571, 98 DTC 1802 -- text
Tanasychuk T.O., T.C.C.:
Thomson v. R., [1998] 3 CTC 2563 -- text
Rip T.C.J.:
Roocroft v. R., [1998] 3 CTC 2554 -- text
Christie A.C.J.T.C.:
Richmond v. R., [1998] 3 CTC 2552, 98 DTC 1804 -- text
Bell T.C.J.:
Issue:
The issue is whether the Appellant received a benefit in the amount of $1,800 in his 1993 taxation year under paragraph 6( 1 )(«) of the Income Tax Act (“Act”).
Oliviera v. R., [1998] 3 CTC 2550, 98 DTC 1413 -- text
Tremblay T.C.J.:
The facts as proved before this Court are as follows:
Michaud v. R., [1998] 3 CTC 2517 -- text
Watson D.J.T.C.:
This appeal was heard at Québec, Quebec, on September 10, 1997.
Merchant v. R., [1998] 3 CTC 2505, 98 DTC 1734 -- text
Bowman T.C.J.:
These appeals are from assessments for the appellant’s 1990, 1991 and 1992 taxation years. The issues as they appear from the notices of appeal and the replies are as follows:
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