Sobier J.T.C.C.: - The Appellant appeals the assessment by the Minister of National Revenue, (the “Minister”), for her 1990 taxation year, whereby the Minister assessed the penalty under subsection 163(2) of the Income Tax Act (the
Beaubier J.T.C.C.: — This appeal pursuant to the Informal Procedure was heard at Prince George, British Columbia on July 22, 1996. The Appellant was the only witness. Paragraphs 1 to 8 inclusive of the Reply read:
Hamlyn J.T.C.C.: - This is a motion to review the taxation of costs of this matter. The Appellant is dissatisfied with the taxation of costs as taxed and allowed by the Registrar of the Tax Court of Canada.
O’Connor J.T.C.C.: — This appeal was heard on August 8, 1996 at Ottawa, Ontario pursuant to the Informal Procedure of this Court.
P.R. Dussault J.T.C.C.: — The appeals were heard on common evidence. They are appeals from assessments for the 1986, 1987, 1988 and 1989 taxation years by each of the appellants, referred to collectively as “the appellants”. Helen Kiliaris had
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.
