Rip J.T.C.C.: - The issue in these appeals (Informal Procedure) is whether in its 1989, 1990 and 1991 taxation years the chief source of income of Benkarin Holdings Inc. (“appellant”) was farming or a combination of farming and some other
Brulé J.T.C.C.: The appellant is appealing assessments in respect to his 1990, 1991 and 1992 taxation years in which he was denied claims for interest expense in the amounts of $10,625.00, $8,911.00 and $6,787.00.
Bell J.T.C.C.: —
McArthur J.T.C.C. — Upon consent, the appeals of N.J. Martin Management Services Ltd. (the “Company”), Norman J. Martin (“Norman J.”) and Robert Farina (“Robert F.”) were heard on common evidence for the taxation year ending December 31, 1988 and the
McArthur J.T.C.C.: - Manuel Canales appeals from an assessment of the Minister of National Revenue (the “Minister”) The Minister assessed the Appellant, as director of County Press Limited in the amount of $23,670.74 being unpaid deductions interest and
McDonald J.A.: — This is an appeal from a judgment of the Trial Division, pronounced on May 18, 1995, which set aside a determination by the Minister of National Revenue that excise tax paid by the respondent, Canadian Turbo, on the sale
Strayer J.A.: — This is an application for judicial review of a decision of September 27, 1996 of the Chief Judge of the Tax Court of Canada in which he refused the request for an adjournment of the hearing of the applicants’ eight
Stone J.A.: — This is an appeal from a judgment of the Tax Court of Canada of July 17, 1995 dismissing an appeal from a reassessment by the Minister of National Revenue in respect of the Appellant’s income for its 1986 taxation
Robertson J.A.: — The appellant raises two issues. The second need not be addressed if we conclude that the Trial Judge, MacKay J., did not err in deciding that the respondent is not liable for income tax under Section 212 of the
