Couture, C.J.T.C.:—This appeal deals with the appellant’s 1978, 1979, 1980 and 1981 taxation years. In computing his taxable income for those taxation years the appellant claimed the limited farm losses as a deduction from income and the respondent disallowed
Goetz, T.C.J.:—This is an appeal by the appellant from reassessments of his income tax for the 1979 and 1980 taxation years. The issue to be determined is as to when the appellant disposed of certain property — 1979 or 1980?
Sarchuk, T.C.J.:—This is an application by Nicholas A. Enns (Enns) for an order extending the time within which a notice of objection may be served with respect to his 1979 taxation year.
Sarchuk, T.C.J.:—The appellants John S.M. Chan (Chan), Jamie Ung (Ung) and Ellen Ung appeal from reassessments of income tax in respect of their 1980 taxation year. The three appeals were heard at the same time on common evidence. The issue is
Tremblay, T.C.J.:—This appeal was heard on December 4, 1986 at the City of Ottawa, Ontario.
Rip, T.C.J.:—This is an appeal from a notice of assessment for the 1980 taxation year in which the Minister of National Revenue, Taxation, the respondent, assessed The Estate of Jeannette Bell Kelley, referred to in the pleadings as the appellant, income
Sarchuk, T.C.J.:—Edward Laurence (Laurence) appeals from reassessments to tax for his 1978, 1979, 1980 and 1981 taxation years.
Sarchuk, T.C.J.:—Yorkton Broadcasting Company Limited (Yorkton) appeals from reassessments of income tax with respect to its 1978 to 1981 taxation years. The appellant is a corporation which during these years carried on the business of operating a radio and
Taylor, T.C.J.:—These are appeals against income tax assessments for the years 1980 and 1982, heard on common evidence in Fredericton, New Brunswick, on August 13 and 14, 1986 and continued on January 8, 1987. I will use the 1980 notice of appeal
Goetz, T.C.J.:—This is an appeal from a tax reassessment for the appel lant’s 1983 taxation year, whereby certain interest income accruing from a tax refund was allocated to the Canadian resident beneficiaries and none of it to a non-resident beneficiary.
