Taylor, TCJ:—These are appeals heard on common evidence in Toronto, Ontario on April 30, 1984 against income tax assessments with respect to the years 1978 and 1979 for Duramould, and the year 1978 for Holter and Kachel. For the 1978 year of
Goetz, TC J:—This is an appeal by the appellant with respect to its taxation years 1973 to 1979 inclusive. The Minister assessed tax on the basis that the appellant’s income for the respective years in question was from property in accordance
Brulé, TCJ:—This is an application by Morris M Menzies made pursuant to section 167 of the Income Tax Act (“the Act”) to extend the time within which notices of objection may be served on the Minister of National Revenue in
Taylor, TCJ:—This is an appeal heard in Toronto, Ontario, on January 18, 1984 against an income tax assessment for the year 1977.
The point at issue as detailed in the notice of appeal was:
5. The Appellant states that the losses relating to its horse breeding and racing operation were incurred in the course of and as an integral part of the Appellant’s profit making enterprise as a whole and as such, were incurred to earn income.
St-Onge, TCJ [ORALLY]:—The appeals of Dr Laszlo D Bakos and his wife Jeannette Bakos were heard on common evidence on January 31 and February 1, 1984, at the city of Vancouver, British Columbia.
Rip, TCJ:—This is an appeal against assessments for 1975, 1976 and 1977 taxation years which was heard on common evidence with the appeals of Theophil DeCock and Joyce DeCock. In this appeal the respondent disallowed certain
Rip, TCJ:—The appellant appeals from assessments for the 1977 and 1978 taxation years. The appeal was heard on common evidence with the appeals of Fred and Ted's Construction Ltd and Theophil DeCock. The appellant’s appeal is in relation to the treatment of the gain on the disposition of the property in 1977 known as Caprice Manor which she owned, with Mr DeCock, her husband, each as to an undivided one-half interest.
Rip, TCJ:—This is an appeal from income tax assessments issued against the appellant for 1975, 1976, 1977 and 1978. The issues are whether certain properties disposed of by the appellant in the three earlier years were on account of capital or
Kempo, TCJ:
Rip, TCJ:—This is an appeal from an income tax reassessment for 1980 in which the respondent added to the appellant’s income the sum of $54,659 as “shareholder appropriation from Holiday Ford Sales (1980) Limited under the provisions of subsection 15(1) of the
