Bowman J.T.C.C.: - This appeal is from an assessment for the 1992 taxation year. It is concerned with the inclusion in Mr. Chen’s income of $993.92 in respect of contributions that he made to a registered retirement savings plan. If this case

Teskey J.T.C.C. (orally): — Mr. Adusei, in this country we have several levels of court. The court you have come to today is a trial court. You’ve had your trial. There are two levels of appeal courts: We have the Federal Court

St-Onge J.T.C.C. (orally): - The appeal of Freddy Yousfan was heard on the twenty-ninth (29th) of July nineteen ninety-six (1996) in the city of Montreal, province of Quebec, and the issue is to know if the appellant can prove his

Teskey J.T.C.C.: — The Appellant elected in her Notice of Appeal, wherein she appealed her assessment of income tax for 1993, to have her appeal heard pursuant to the informal procedure.

Margeson J.T.C.C.: — This is an appeal from the assessments for the taxation years 1991, 1992 and 1993. The Minister disallowed deductions in those years for legal expenses incurred allegedly for the purpose of allowing the Appellant to collect

Christie J.T.C.C.: — These appeals are governed by the informal procedure prescribed under section 18 and following sections of the Tax Court of Canada Act.

Bonner J.T.C.C.: — This is an appeal from an assessment of income tax for the Appellant’s 1989 taxation year. During that year Stewart Investments Inc. (“Investments”), a corporation in which the Appellant was a shareholder, agreed to purchase real

Taylor J.T.C.C.: — This is an appeal heard in Toronto, Ontario, on July 29, 1996 under the informal procedure, against an income tax assessment for the year 1991 in which the Respondent had disallowed as a deduction an amount of $27,630.66

Christie J.T.C.C.: — These appeals are governed by the informal procedure provided for under section 18 and following sections of the Tax Court of Canada Act. The years under appeal are 1991, 1992, 1993.

Sobier J.T.C.C.: — Many are the plans that people start out with which go astray. I think what we have here, in dealing with the interest and other expenses, is such an occasion. I will deal first with the 1991 and 1992 taxation