Pacific Rim Resort Properties Inc. v. R., [1998] 3 CTC 2645 -- text
Bell T.C.J.:
Bell T.C.J.:
Dussault T.C.J.:
Beaubier T.C.J.:
Upon the Application of counsel for the Respondent filed in the Tax Court of Canada on October 20, 1997, and upon reviewing the file, including the Affidavit of Stephen Tsoi dated September 26, 1997:
O’Connor T.C.J. .
These appeals were heard at Toronto, Ontario on May 19, 1998 pursuant to the General Procedure of this Court.
Bowman T.C.J.:
Tanasychuk T.O., T.C.C.:
McArthur T.C.J.:
Watson D.J.T.C.:
This appeal was heard in Toronto, Ontario on May 5, 1998, under the Informal Procedure.
Beaubier T.C.J.:
These appeals pursuant to the Informal Procedure were heard together on common evidence by consent of the parties at London, Ontario on May 21, 1998. Larry Bauman was the only witness.
O’Connor T.C.J.:
These four appeals were heard on common-evidence at Toronto, Ontario on May 21, 1998.
The issues are: