James R Macdonald v. Minister of National Revenue, [1980] CTC 2796, 80 DTC 1685 -- text

John B Goetz:—This is an appeal with respect to the reassessments of the appellant’s income tax liability for his 1977 and 1978 taxation years, which reassessments were disallowed as deductions from the appellant’s income automobile expenses in the amounts

Trans Canada Holdings Limited* v. Minister of National Revenue, [1980] CTC 2791, 80 DTC 1689 -- text

D E Taylor:—These appeals, heard in the City of Toronto, Ontario, on June 24 & 25, 1980, are against income tax assessments for the years 1970 and 1971 respectively. In these assessments the Minister of National Revenue assessed to tax on

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