Foley v. R., [1997] 2 CTC 3109 -- text
Dubienski DJ.T.C.:
In computing the income for the 1991 taxation year, the Appellant deducted $19, 260 as carrying charges and interest.
Koranteng-Addo v. R., [1997] 2 CTC 3104 -- text
Somers DJ.T.C.:
This appeal was heard at Toronto, Ontario, on March 10, 1997, pursuant to the Informal Procedure of this Court.
Chase Manhattan Bank of Canada v. R., [1997] 2 CTC 3097, 97 DTC 349 -- text
McArthur T.CJ.:
Madsen v. R., [1997] 2 CTC 3091 -- text
Bonner T .CJ .:
Heydom v. R., [1997] 2 CTC 3088 -- text
Hamlyn T.CJ.:
This appeal is for the Appellant’s 1994 taxation year.
Johnstone v. Minister of National Revenue, 97 DTC 355, [1997] 2 CTC 3085 (TCC) -- text
Teskey T.C.J.:
These two Appeals are heard on common evidence. Both Appellants appealed the assessment of the tax made pursuant to Section 227 of the Income Tax Act (the Act).
Koenig v. R., [1997] 2 CTC 3077 -- text
Archambault T.CJ.:
Dixon v. R., [1997] 2 CTC 3073 -- text
Taylor T.CJ.:
Cameron v. R., [1997] 2 CTC 3070, 97 DTC 356 -- text
Bowie T.C.J.:
Racco Industrial Roofing Ltd. v. R., 97 DTC 331, [1997] 2 CTC 3055 (TCC) -- text
Mogan T.CJ.:
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