Felicia Czarny v. Minister of National Revenue, [1980] CTC 2847, 80 DTC 1739 -- text
John B Goetz:—This is an appeal by the appellant in respect of her 1977 taxation year.
John B Goetz:—This is an appeal by the appellant in respect of her 1977 taxation year.
M J Bonner:—This is an appeal from an assessment of income tax for the appellant’s 1977 taxation year. The issue is whether the appellant was resident in Canada at any time during the year. The respondent contended that he was so resident
Guy Tremblay:—This case was heard at Quebec City, Quebec on April 20, 1979.
John B Goetz:—This an appeal by the appellant with respect to her 1975 taxation year. The appellant was assessed on the basis that she received a benefit in the amount of $994 as a result of going on tour sponsored by the
Roland St-Onge:—The appeal of Rev H Getkate came before me on May 7, 1980 at the City of Peterborough, Ontario, and the issue is whether he is allowed to deduct an amount of $200 as a charitable donation in his 1976 taxation year.
The Assistant Chairman:—In 1973 William T Harvey (the appellant) was an employee of a manufacturing concern which manufactured a product under licence from Tranter, inc (hereinafter called “Tranter”), a Michigan corporation. The appellant was in the sales aspect
John B Goetz:—These are appeals with respect to the appellants’ 1974 taxation year. In assessing the appellants, the Minister relied, inter alia, upon paragraphs 18(1)(a) and (e) of the Income Tax Act, SC 1970-71-72, c
John B Goetz:—This is an appeal by the appellant with respect to an assessment of her tax for the 1977 taxation year. in assessing the appellant, the respondent relied, inter alia, upon section 3, paragraph 56(1)(h) and
John B Goetz:—This is an application by the taxpayer George Akis Ventiris for an extension of time in which to file a notice of appeal in respect of the 1975 and 1976 taxation years. Mr Ventiris left the Province of British Columbia
D E Taylor:—This is an appeal heard in the City of Toronto, Ontario, on June 27,1980, against income tax assessments for the years 1974 and 1975, in which the Minister of National Revenue taxed the gain realized on the sale of a