Taylor, TCJ:—This is an appeal heard in St John’s Newfoundland, on July 5, 1983 against income tax assessments for the years 1978, 1979 and 1980. I heard this appeal in my capacity as a member of the Tax Review Board but this judgment
St-Onge, TCJ [ORALLY]:—The appeals of Rolf, Edith and Evelyn Drescher came before me on May 5, 1983, in the City of Winnipeg, Manitoba, and the issue is whether they are entitled to claim more than the restricted farm loss of $5,000 with
D E Taylor [ORALLY]:—This is an appeal from Leon Roy with regard to his 1976, 1977, 1978 and 1979 tax returns. The matter at issue is a simple and direct one: whether or not during the years in question the appellant was a
Bonner, TCJ:—The appellant appeals from assessments of income tax for the 1972 to 1977 taxation years. The appeals were heard by the assistant chairman of the Tax Review Board. He died before giving judgment. The parties then agreed that another member
M J Bonner [ORALLY]:—This is an appeal from an assessment of income tax for the 1976 taxation year. Although reference was made in the notice of appeal to the 1977 taxation year no tax was assessed for that year and no relief was
Cardin, TCJ:—The appeal of Donald R O’Neil is from an assessment of tax with respect to the 1979 taxation year. The respondent disallowed an amount of $11,234 claimed by the appellant as an investment tax credit on the acquisition of two ABCO
Taylor, TCJ:—This appeal was heard by me in St. John’s, Newfoundland, on July 7, 1983 in my capacity as a member of the Tax Review Board but this judgment is rendered in my capacity as a judge of the Tax Court of Canada. The
Tremblay, TCJ:—This case was heard in London, Ontario on November 2, 1982.
Goetz, TCJ:—This appeal was heard by r in Calgary, Alberta, on September 21, 1982 in my capacity as a Member of the Tax Review Board but this judgment is being rende d in my present capacity as a judge of the Tax Court of Canada.
St-Onge, TCJ:—The appeals of Gary C Graves and Mary J Graves came before me on July 20, 1983, at the City of Halifax, Nova Scotia, and the issue is whether the appellants did carry on business in partnership and whether some expenses claimed were
