Sarchuk, TCJ [ORALLY]:—The taxpayer has appealed from assessments of income tax for the 1978 and 1979 taxation years. In computing his income he sought to deduct the sums of $9,476 and $9,724 in those years respectively, as amounts expended by him

Christie, CJTC:—The appellant appeals in relation to his 1977 to 1980 taxation years inclusive. At the commencement of the hearing I entertained an application to quash the appeal respecting 1977, 1978 and 1979 which was based on the ground that the

Taylor, TCJ:—This is an appeal heard in Ottawa, Ontario, on September 27, 1984 against income tax assessments for the years 1978 and 1979 in which the Minister of National Revenue treated certain losses in a manner different than that asserted by

Christie, ACJTC:—This appeal relates to the appellant’s 1982 taxation year. In that year he received $5,117.20 from the London Life Insurance Company of London, Ontario, as “deemed receipt(s) on deregistration” of two Registered Retirement Savings Plans. At the time

Christie, ACJTC:—The appellant appeals from a late filing penalty imposed in relation to its April 1, 1979 — March 31, 1980 fiscal year which, by operation of paragraph 249(l)(a) of the Income Tax Act (“the Act”) is its 1980

Taylor, TCJ:—This is an appeal heard in Calgary, Alberta on December 20, 1984 against an income tax assessment for the year 1982 in which the Minister of National Revenue disallowed as a deduction from other income an amount of $385.67, pointing

Cardin, TCJ:—The appeals of Allan Cantor, Norman S Goltsman and Abraham L Simkin, heard on common evidence with respect to the 1975, 1976, 1977 and 1978 taxation years, present a number of ancillary issues, the eventual litigation of which depends on the determination

Taylor, TCJ:—This is an appeal for the years 1979, 1980 and 1981 heard in Regina, Saskatchewan against income tax assessments dealing with the following as outlined in the notice of appeal:

Tremblay, TCJ:—These appeals were heard on common evidence on June 8, 1984 in the city of London, Ontario.

Taylor, TCJ:—This is an appeal heard in Toronto, Ontario, on September 17, 1984 against income tax appeals for 1978, 1979 and 1980 in which the Minister of National Revenue disallowed a deduction claimed under paragraph 110(l)(e.2) of the Income Tax