O’Connor J.T.C.C.: — These appeals were heard in Toronto, Ontario on April 15, 16 and 17, 1996 pursuant to the General Procedure of this Court. The appeals relate to the Appellant’s taxation years 1985 through 1989. The Court was also advised
Lamarre J.T.C.C.: — These appeals of assessments for the appellant’s 1990, 1991 and 1992 taxation years were heard under the informal procedure. In assessing the appellant, the Minister of National Revenue (the “Minister”) added to his income interest
Beaubier J.T.C.C.: - This matter was heard at London, Ontario on May 24, 1996 pursuant to the Informal Procedure. The Appellant was the only witness.
Watson J.T.C.C.: — This appeal was heard in Toronto, Ontario, on March 6, 1996 and concerns two issues: is the Appellant entitled to deduct child care expenses in excess of the amounts allowed by the Minister of National Revenue (the
Taylor J.T.C.C.: — This is an appeal heard in Ottawa, Ontario, on March 21, 1996, against an assessment for the year 1989 under the Income Tax Act (the “Act”) in which the Respondent included in taxable income in
Archambault J.T.C.C.: - Mr. David Hill appeals from assessments of penalties pursuant to subsection 163(2) of the Income Tax Act (the “Act”) for the 1989, 1990, 1991 and 1992 taxation years. The Minister of National Revenue
Dussault J.T.C.C.: — This is an appeal from an assessment in respect of the appellant’s 1988 taxation year. For that taxation year, which corresponded to the calendar year, the Minister of National Revenue (the “Minister”) denied the appellant the tax
Rip J.T.C.C.: — This is an appeal by John Gilvesy from an income tax assessment for 1987 in which the Minister of National Revenue (“Minister”) added to his income the amount of $536,827, being the purported value of a benefit, an option
Teskey J.T.C.C.: — The Appellant, in his Notice of Appeal herein, appeals his assessment of income tax for the years 1990 and 1991 and elects the informal procedure.
Brulé J.T.C.C.: — This hearing involved a motion brought by the Appellant under Rule 58(1 )(a) of the Tax Court of Canada Rules which reads as follows:
