Rip, TCJ:—This is an appeal from a notice of reassessment made by the Minister of National Revenue of the appellant’s income tax for 1978. [1] Andrew Hrycej was a resident of Cedoux, Saskatchewan, prior to his death on October
Rip, TCJ:—The appellant appeals his income tax assessments for 1977, 1978, 1979 and 1980, on the basis he carried on the business of farming for profit and is therefore entitled to deduct expenses incurred in his farming operations.
Rip, TCJ: This is an appeal from income tax assessments for 1977 to 1980 inclusive in which the respondent disallowed the appellant’s claim of restrictive farm losses.
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.
