Lamarre Proulx T.C.J.:
The appellant appealed under the informal procedure from an assessment made by the Minister of National Revenue (the “Minister”) concerning deductions made at source but not remitted during 1992 and 1993.
Sarchuk T.C.J.:
Sarchuk T.C.J.:
Bell T.C.J.:
There are two issues in these appeals:
Bell T.C.J.:
The issue is whether the Appellant, in respect of his immigration consulting activities, had a reasonable expectation of profit in the 1991, 1992 and 1993 taxation years.
Watson D.J.T.C. .
This appeal was heard in Kitchener, Ontario on October 20, 1997.
Sobier T.C.J.:
Lamarre Proulx T.C.J.:
The appellant is instituting an appeal under the informal procedure for the 1992 taxation year.
Lamarre Proulx T.C.J.:
This is an appeal under the informal procedure with regard to the appellant’s 1988 taxation year.
Lamarre Proulx T.C.J.:
The appellant is appealing under the informal procedure from reassessments made by the Minister of National Revenue (“the Minister”) for the 1990, 1991 and 1992 taxation years.
