Bonner, T.C.J. [ORALLY]:—The sole issue in this appeal is whether the respondent erred in assessing tax on the basis that the V-Day value of a 295.53 acre parcel of land sold by the appellant during the 1976 taxation year was $89,000, or
Rip, T.C.J.:—The appellant, Super Jewellers Inc., appeals a reassessment for its 1980 taxation year, notice of which is dated April 11, 1985, in which the respondent, the Minister of National Revenue ("Minister") assessed a penalty under subsection 163(2) of
Tremblay, T.C.J.:—This appeal was heard on August 28, 1985 at the City of Victoria, British Columbia.
Sarchuk, T.C.J.:—This is an appeal by A. Hansen & Sons Construction Ltd. (Hansen Construction) with respect to its 1979 taxation year. The issue is whether certain profits realized from the sale of real property located in Camrose, Alberta were properly
Tremblay, T.C.J. [TRANSLATION]:—This appeal was heard on January 9, 1986 at Montreal, Quebec.
Brulé, T.C.J. [ORALLY]: —This is an appeal against income tax assessments for the years 1982 and 1983 in which the Minister of National Revenue disallowed claims for legal expenses made by the appellant. Briefly, the facts involved the marital separation
Couture, C.J.T.C.C. [TRANSLATION]:—The appellant is appealing an assessment issued by the Minister of National Revenue on June 18, 1984 for the 1983 taxation year. He acted for himself and the evidence he adduced in Court revealed the following facts.
Christie, A.C.J.T.C.:—The appellant appeals from reassessments and confirmation thereof by the respondent regarding his 1977, 1978 and 1979 taxation years.
Taylor, T.C.J.:—This is an appeal heard in Montreal, Quebec, on February 27, 1986, against income tax assessments for the years 1977, 1978, 1979, 1980 and 1981 in which the Minister of National Revenue assessed Mr. Brosseau to tax based on the application of
Tremblay, T.C.J. [Translation]:—This case was heard at Montreal, Quebec on January 16 and 17, 1985.
