Brulé, TCJ:—This is an appeal by Nobledale Construction Limited with respect to its taxation year wherein the company treated a discount of $73,769.61 on the sale of a mortgage as an income loss while the Minister of National Revenue claimed that
Taylor, TCJ:—These are appeals heard on common evidence, in Toronto, Ontario on February 20, 1985. The parts of the appeal of Gail van Oldenbarneveld for the years 1980 and 1981 were withdrawn and are to be dismissed. There was only one point
Rip, TCJ:—The appellant appeals against his 1978 income tax assessment on the basis that he did not receive a benefit when the corporation of which he was the sole shareholder satisfied a debt incurred by the appellant on his acquisition of shares
Bonner, TCJ:—In June of 1970 the appellants jointly acquired a rectangular 25.12-acre parcel of land situated at Pickering, Ontario. The improvements on the land consisted of a modernized older home, a barn, horse shelter and tool shed. The buildings were
Tremblay, TCJ:—This case was heard on July 19, 1984, in the City of Montreal, Quebec.
Kempo, TCJ:—
The issues to be decided in this appeal may be summarized as follows:
Rip, TCJ:—These appeals of Jack A Shaw and his wife, Norma Shaw, from notices of reassessment for the 1979, 1980 and 1981 taxation years. The issue under appeal is whether in 1975 the appellants transferred to Jack Shaw Enterprises Ltd (“Enterprises”)
Bonner, TCJ:—The appellant appeals from assessments of income tax for the 1980 and 1981 taxation years. In making the assessments in issue the respondent disallowed the deduction of losses from automobile performance rally operations carried on by the appellant.
Christie, ACJTC:—This appeal relates to the appellant’s 1982 taxation year. The issue is whether the respondent was correct in the manner in which he calculated the appellant’s liability under subsection 161(2) of the Income Tax Act
Taylor, TCJ:—These are appeals heard in Calgary, Alberta, on December 19 and 20, 1984 against income tax assessments for the years 1977, 1978, 1979 and 1980, in which the Minister of National Revenue taxed the appellant on the basis that he was an “employee”
