D E Taylor:—These are appeals of Conrad Wyrzykowski and Arthur Beghin with respect to the 1975 and 1976 taxation years. The appeals were heard on common evidence in Winnipeg on November 17 and 18, 1981. Mr Wyrzykowski is a practising barrister
The Chairman [TRANSLATION]:—This is an appeal by Mr Marcel de Montigny from an income tax assessment for the taxation years 1976 and 1977. In his returns, the taxpayer claimed as farm expenses an amount of $1,411.69 for 1976 and $1,368.59 for 1977.
M J Bonner:—The appellant appeals from an assessment of income tax for the 1977 taxation year. On assessment the respondent disallowed a deduction claimed under paragraph 60(b) of the Income Tax Act in respect of a payment
Guy Tremblay:—This case was heard in Winnipeg, Manitoba on February 13, 1981. The case was taken under advisement on April 24, 1981, after the filing of the written arguments.
M J Bonner:—The appellant appeals from assessments of income tax for the 1976 and 1977 taxation years. Were it not for investment tax credits which were not allowed on assessment I would have no hesitation in dismissing the appeals.
Cattanach, J:—This is an appeal by way of trial de novo from a decision of the Tax Review Board dated September 21, 1981 whereby the plaintiff’s appeal from an assessment of the plaintiff for its 1979 taxation year was disallowed
Mahoney, J:—The issue here is the reserve allowed to the plaintiff under subparagraph 20(1 )(n)(ii) of the Income Tax Act for its year ended June 30, 1977. The plaintiff had, to that date, engaged in a single business venture: construction
Jerome, ACJ:—These actions are by way of appeal from the assessments made by the Minister of National Revenue related to the taxation years 1972, 1973 and 1974, for the plaintiffs Alpha Forming Corporation Limited (hereinafter Alpha Forming) and Jenmari
Mahoney J:—This is an application under Rule 474 for a preliminary determination of a question of law: whether, in the circumstances, the reassessment of the plaintiff’s 1976 income tax return was made within the time prescribed by subsection 152(4) of
Addy, J:—The applicants brought a motion before The Honourable Mr Justice Dube, the purpose of which was expressed to be:
