Bowman J.T.C.C.: — By consent it is ordered and adjudged that the appeal from a reassessment of interest dated August 12, 1992 is allowed without costs to either party and referred back to the Minister of National Revenue for reconsideration and
Beaubier J.T.C.C.: — These appeals were heard jointly on common evidence at Calgary, Alberta on August 8, 1996 pursuant to the General Procedure. Both Appellants testified and called their chartered accountant, Larry Shelley. The Respondent called Patricia
Bowie J.T.C.C.: — Mr. Fish was employed by Marriott Corporation of Canada Ltd. in Saskatoon, Saskatchewan. In April, 1990 his employer offered him a promotion to the position of Manager of Food Services at McMaster University in Hamilton, Ontario. He
Bell J.T.C.C.: —
The issues in this appeal are whether the Appellant was entitled to the deduction of the following amounts in respect of his 1989, 1990 and 1991 taxation years,
Teskey J.T.C.C.: — The Appellant in his Notice of Appeal, wherein he appealed his reassessment of income tax for the year 1993, elected the informal procedure.
Bell J.T.C.C.: — The issue is whether the Appellant, a Chinese citizen, attending university in Canada was, for his 1993 taxation year, exempt from Canadian income tax on a Canadian scholarship of $11,359 under Article 19 of the Canada
Taylor J.T.C.C.: — These are appeals heard in Toronto, Ontario on July 31, 1996, under the Informal Procedure, against assessments for the years 1989, 1990 and 1992, in which the Minister of National Revenue disallowed claims for the Disability Tax
Beaubier J.T.C.C.: - This matter was heard at Calgary, Alberta, on August 9, 1996 pursuant to the Informal Procedure. The Appellant was the only witness.
Rip J.T.C.C.: — Peter H. Albertin, the appellant, has appealed an income tax assessment for the 1994 taxation year on the basis that his mother-in-law Aleksandra Rybotycka (“Mrs. Rybotycka”) was, in 1994, markedly restricted in her basic activities of
Taylor J.T.C.C.: — These are appeals heard in Toronto, Ontario on June 18, 1996, under the Informal Procedure, against assessments for the year 1991 in the amount of $7,677.98 each, in which the Respondent disallowed deductions claimed as “Rental
