Carl a Laufer v. Minister of National Revenue, [1984] CTC 3052, 85 DTC 16 -- text
Brulé, TCJ:—This appeal relates to the appellant’s 1977 to 1980 taxation years inclusive in which he is claiming to deduct full farming losses during this period.
Brulé, TCJ:—This appeal relates to the appellant’s 1977 to 1980 taxation years inclusive in which he is claiming to deduct full farming losses during this period.
Tremblay, TCJ:—This appeal was heard on May 16, 1984, in the city of Sudbury, Ontario.
Kempo, TCJ:
Cardin, TCJ:—The appeals of Kenneth W Scott and George H Silcox were heard on common evidence in the city of Toronto on October 5, 1984. The issue is the deductibility of rental losses claimed by each of the appellants in the 1978 and
Kempo, TCJ:—
Tremblay, TCJ:—This appeal was heard on May 16, 1984, in the city of Sudbury, Ontario.
Taylor, TCJ:—These are appeals heard on common evidence in Regina, Saskatchewan, on August 23, 1984 against certain income tax assessments viewed by the taxpayers (from notices of appeal prepared by G Dillon & Co, Certified General Accountants) in the
Bonner, TCJ:—This is an appeal from an assessment of income tax for the 1973 taxation year. There is only one issue, namely, who is taxable on a fee paid by Charles Towers to the appellant. The fee was paid for services rendered by the
Cardin, TCJ:—In computing his income for the 1980 taxation year, Louis Schwartz reported a taxable capital gain of $1,977.34 on the disposition of a 14.32-acre farm property as part of Lot 12, Concession 10, in the Township of Markham.
Tremblay, TCJ:—This appeal was heard in Sudbury, Ontario, on May 17, 1984.