Taylor, TCJ [ORALLY]:—This is an appeal from Mr Eldon James Johnson with respect to his 1977, 1978 and 1979 taxation years. The matter at issue is the disallowance during those years of a farming loss claimed with respect to the provisions of section 31 of
Rip, TCJ:—An order extending the time within which an appeal to this Court from an income tax assessment for 1981 may be instituted was made at the conclusion of the hearing of this application. In granting the order I referred to reasons given by Judge
Cardin, TCJ:—In 1979, Zenon Dlagacz claimed an amount of $2,288 as alimony payments to his wife for the support of his son Michael. By notice of reassessment, the Minister of National Revenue disallowed an amount of $1,088 as not having been paid pursuant to
Cardin, TCJ:—Malcolm Gadway is appealing from an amount of tax based on the appellant’s net worth for the 1977, 1978 and 1979 taxation years.
Tremblay, TCJ:—This case was heard on December 8, 1983, in the city of Winnipeg, Manitoba.
St-Onge, TCJ [ORALLY]:—The appeal of Mr Robert G Finley was heard on May 10, 1984 at the city of Saskatoon, Saskatchewan.
Brulé, TCJ [ORALLY]:—In this case there does not seem to be any argument of the facts. The appellant, a resident of Calgary, purchased a condominium unit in Hawaii late in 1979. He was the president and 99 per cent shareholder of a service company.
Christie, CJTC:—The first issue to be disposed of relates only to Tercier Motors Ltd (“the company”) which is a private corporation incorporated under the laws of Alberta and carries on business as an automobile and marine equipment dealer at Bonnyville in that
Cardin, TCJ:—The appeal of Green Heron Investments Limited is from a tax assessment whereby the Minister of National Revenue included in the appellant’s 1973 income a gain in the amount of $2,137,353 realized by the appellant on the sale of a certain parcel of
Goetz, TCJ [ORALLY]:—This is an appeal by the appellant with respect to his 1978 taxation year whereby the result of an assessment or reassessment by the Crown ended in a nil assessment against the appellant.
