Teskey J.T.C.C.: — The Appellant appeals from his assessment of Income Tax for the years 1985 and 1986. The sole issue before me is whether the Appellant should be assessed on the basis of taxable business income of $46,192.00 and $80,829.00,
Taylor J.T.C.C.: — This is an appeal heard in Toronto, Ontario on October 7, 1996, against assessments in which the Respondent had disallowed rental losses claimed in the amounts of $10,113, $14,996 and $14,504 for the years 1991, 1992 and
O’Connor J.T.C.C.: — These appeals were heard on common evidence at London, Ontario on September 30, 1996.
Sobier J.T.C.C.: — The Appellant appeals from the assessment by the Minister of National Revenue (the “Minister”) made under subsection 224(1) of the Income Tax Act (the “Act”) for failure to comply with a Requirement to Pay.
Rowe D.J.T.C.C.: - The appellant appeals from an assessment of income tax for the 1988 taxation year. In reassessing the appellant the Minister of National Revenue (the “Minister”) added into income the sum of $38,413.50 earned from Tricrane Inc. (Tricrane)
McArthur J.T.C.C.: — These appeals were heard in Toronto under the Informal Procedures of this Court on common evidence with the appeals of Rajesh Monga and Edmundo Sanchez.
Mogan J.T.C.C.: — This is an appeal in respect of the taxation years, 1989, 1990 and 1991, in which the Appellant has elected the informal procedure. The only issue before the Court is whether certain losses can be deducted by the Appellant
Bowie J.T.C.C.: — These two appeals were heard together on common evidence by agreement of the parties. The sole issue for decision is whether the ostensible sale by each of these Appellants of the shares they held in Silvertip Holdings Ltd.
Garon J.T.C.C.: - This is an appeal from an assessment by the Minister of National Revenue (the “Minister”) for the 1992 taxation year. By that assessment, the Minister disallowed a deduction of $16,164 claimed by the appellant as a business
Bowie J.T.C.C.: — Mr. MacKenzie was originally assessed under the Income Tax Act (the Act) for the year 1993 on August 5, 1994. He was reassessed on September 29, 1994. When filing his return for that year he had
