Taylor, TCJ:—These are appeals heard on common evidence in Vancouver, British Columbia, on February 20, 1981, by the late learned assistant chairman of the Tax Review Board, Mr Frank Dubrule, QC. They are against income tax assessments for the year 1978
Rip, TCJ:—This is an appeal from notices of reassessment of the appellant’s 1976 and 1977 taxation years. At issue is the value of shares owned by the appellant in Jensen Steel Limited on December 31, 1971, which were sold by the appellant in
Taylor, TCJ:—This is an appeal heard in Ottawa, Ontario, against income tax assessments for the years 1976, 1977 and 1978, in which the Minister of National Revenue had taxed on income rather than capital account the gain realized on the sale of
Bonner, TCJ:—The appellant appeals from assessments of income tax for the 1974, 1975 and 1977 taxation years. The issue is the deductibility of charitable donations alleged to have been made to the University of Windsor. Counsel were agreed that the result in these appeals should be the same as the result on the charitable donations issue in the appeals of Alan A Brown v MNR, (Our File No 80-1010). These appeals will therefore be dismissed.
Appeal dismissed.
Bonner, TCJ:—The appellant appeals from assessments of income tax for the 1973 to 1977 taxation years.
Bonner, TCJ:—The appellants appeal from assessments of income tax for the 1973 taxation year. The appeals were heard together, the principal issue being common to both. The assessments were made on the basis that the gain realized by the appellants upon
Cardin, TCJ:—Mr David L Jones is appealing from an assessment of tax with respect to the 1977 taxation year.
Bonner, TCJ:—The appellant appeals from assessments of income tax for the 1974, 1975 and 1976 taxation years. The appeals stem from the refusal of the Minister to allow deductions in respect of certain payments made by the appellant on behalf of
Christie, CJTC:—By agreement these appeals were heard together on common evidence. During the relevant period, the appellants were engaged in a joint farming venture and they each deducted one-half of the losses incurred with respect to it from their income.
Rip, TCJ:—This is an appeal by John C Lillico from reassessments for income tax for the 1976, 1977, 1978 and 1979 taxation years.
