G Quentin Lake v. Minister of National Revenue, [1982] CTC 2050, 82 DTC 1080 -- text

D E Taylor:—These are appeals heard in Vancouver, British Columbia, on October 19, 1981, against income tax assessments for the years 1977 and 1978 in which the Minister of National Revenue had disallowed a claim deduction for alimony in the

Arthur H Channer v. Minister of National Revenue, [1982] CTC 2047, 82 DTC 1068 -- text

MJ Bonner:—The appellant appeals from assessments of income tax for the 1976 and 1977 taxation years, which assessments were made on the basis that amounts received by the appellant from Louis Allore in those years formed part of his income for

William J Stocker v. Minister of National Revenue, [1982] CTC 2045, 82 DTC 1078 -- text

Assistant Chairman:—This is an appeal by Mr Stocker from an assessment of his income tax for the 1978 and 1979 taxation years. Mr Stocker listed his home with a real estate agent, Century 21 Matika Real Estate Limited, and in the listing

Nomad Sand & Gravel LTD v. Minister of National Revenue, [1982] CTC 2035, 82 DTC 1070 -- text

The Chairman:—The appeal of Nomad Sand & Gravel Ltd is from assessments with respect to the 1974, 1975, 1976 and 1977 taxation years. There was however no tax payable on the appellant’s 1974, 1975 and 1977 income and therefore no assessment of

Robert C Ivey v. Minister of National Revenue, [1982] CTC 2034, 82 DTC 1082 -- text

M J Bonner:—The appellant appeals from assessments of income tax for the 1976 and 1977 taxation years. On assessment the Minister disallowed deductions in respect of legal costs incurred by the appellant in each year in the course of successfully

Johnson & Sons (Arborg) LTD v. Minister of National Revenue, [1982] CTC 2019, 82 DTC 1041 -- text

D E Taylor:—These appeals, heard in Winnipeg, Manitoba, on November 19, 1981, are against income tax assessments for certain years in which the Minister of National Revenue added amounts as follows to the taxable income of the appellant:

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