Francis Albert De Santis v. Minister of National Revenue, [1984] CTC 2435, 84 DTC 1424 -- text

Taylor, TCJ:—This is an appeal heard in Toronto, Ontario, on January 16, 1984 against income tax assessments for the years 1977 and 1978 wherein the Minister of National Revenue disallowed amounts of $1,383.18 and $1,508.84 respectively deducted by the

Louis Wolfin, Frobisher Securities LTD v. Minister of National Revenue, [1984] CTC 2427, 84 DTC 1382 -- text

Taylor, TC J:—These are appeals heard on common evidence in Vancouver, British Columbia, on November 16, 17 and 18, 1983. The income tax assessments against which Mr Wolfin (“Wolfm”) appealed were for the years 1973, 1974, 1975, 1976, 1977 and

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