Vescio v. R., [1998] 1 CTC 2846 -- text
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.
Lamarre Proulx T.C.J.:
Beaubier T.C.J.: