Christie, ACJTC:—This appeal is concerned with a claim by the appellant to entitlement to deduct farming losses in its 1980 taxation year in an amount in excess of $5,000. In reassessing, the respondent reduced the claimed deduction to $5,000 which is the maximum
Tremblay, TCJ:—This appeal was heard on September 23, 1984 in the City of London, Ontario.
Rip, TCJ:—The appeals of Surinder K Tandon and Sudesh Tandon were heard on common evidence. The appellants appeal against reassessments issued by the respondent on the assumption that an operating motivation for the purchase of a two-unit residential property
Sarchuk, TCJ:—This is an application made pursuant to the provisions of section 167 of the Income Tax Act for an order extending the time within which notices of objection might be served with respect to the taxpayer’s 1978 to 1981
Cardin, TCJ:—The appeal of John McCombe is from an assessment with respect to the 1981 taxation year. In his tax return, the appellant claimed a deduction in the amount of $5,200 as alimony payments made to his estranged wife. This amount was
Cardin, TCJ:—In his 1979 and 1980 tax returns, Charles Roy claimed deductions of $1,468.65 and $1,599.12 respectively as “in-residence” office expenses which the Minister disallowed on the grounds that they had not been incurred for the purpose of gaining or
Christie, ACJTC:—These appeals were heard together on common evidence with the consent of the parties and the approval of the Court. They relate to the appellants’ 1977, 1978 and 1979 taxation years. The issue is this: what was the acreage of the
Cardin, TCJ:—Doug Smith Holdings Ltd, incorporated on October 21, 1975 under the Business Corporations Act of Ontario, is appealing from an assessment of income tax by which the Minsiter of National Revenue disallowed the totality of
Kempo, TCJ [ORALLY]:
Christie, ACJTC:—This appeal relates to the appellant’s 1978 and 1979 taxation years. There are three issues in respect of both years: first, is the appellant entitled to deduct the allowable business investment losses claimed; second, is he entitled to deduct
