St-Onge, TCJ [ORALLY]:—The appeals of Mrs Shirley Butterfield were heard on June 22, 23 and 24, 1982, at the City of Vancouver, British Columbia, by the assistant chairman of the Tax Review Board, but he was unable to render judgment before his
Sarchuk, TCJ:—The appeals of Meteor Holdings Ltd (Meteor) and Blaze Holdings Ltd (Blaze) are from assessments to income tax for their respective 1978 taxation years. Both appeals were, by consent, heard on common evidence. While not all facts apply to
Tremblay, TCJ:—This case was heard in Sydney, Nova Scotia, on August 2, 1983.
Cardin, TCJ [TRANSLATION]:—This is the appeal of Fernand Nadeau from reassessments for the 1976 to 1979 taxation years inclusive.
Goetz, TCJ:—These are appeals by the appellant with respect to its 1976, 1977 and 1978 taxation years wherein the appellant sought to deduct, from its income, insurance premiums paid in the said taxation years. The respondent disallowed these deductions and
Rip, TC J:—This is an appeal from an assessment for 1979 whereby the appellant was assessed for additional tax by reason of adding to his declared taxable income the amount of $500, $470.80 of which was incurred by him in purchasing
Roland St-Onge, [ORALLY]:—The appeal of Mr William J Doyle came before me on April 14, 1983, at the City of Saskatoon, Saskatchewan, and the issue is whether the appellant is entitled to claim more than $5,000 as farming losses with respect to his 1977,
St-Onge, TCJ [TRANSLATION]:—The appeal of Mr Gilles Morisset came before me on November 28, 1983 in Rouyn, Quebec.
Christie, CJTC [ORALLY]:—In his return of income for 1979 the appellant included in his claims for deductions from total income $1,495.94 as interest on money borrowed to earn investment income. The respondent disallowed this claim and hence this appeal.
Tremblay, TCJ [TRANSLATION]:—This case was heard at Quebec City, Quebec on October 15, 1982. It was taken under advisement when the last written pleadings were filed on January 31, 1983.
