Taylor, TCJ:—These are appeals heard on common evidence, commenced on April 10, 1984 and concluded on November 16, 1984. Reference is made to a ruling given by the Court dated August 20, 1984, [1984] CTC 2762, 84 DTC 1680, on certain submissions provided by
Bonner, TCJ:—By order dated March 9, 1978, the Supreme Court of British Columbia directed Robert J Byers, the appellant herein, to:
Christie, ACJTC:—This appeal relates to the appellant’s 1980 taxation year. The issue is whether he is entitled, under section 3 of the Income Tax Act (“the Act’’), to deduct rental expenses in the sum of $9,473 in respect of a
Taylor, TCJ:—This is an appeal heard in Toronto, Ontario, on September 17, 1984 against an income tax assessment for the year 1980 in which the Minister of National Revenue had included as income of that year the proceeds of a Registered Retirement
Christie, ACJTC:—This appeal relates to the appellant’s 1979, 1980 and 1981 taxation years. The issue is whether the respondent is correct in his contention that the appellant is liable to pay interest on tax payable and on unpaid instalments of tax
Taylor, TCJ:—These appeals were heard on common evidence in Toronto, Ontario, on December 7, 1984 and related to the taxation years 1978 and 1981 for Henry Paetkau, and the years 1981 and 1982 for Dianne Paetkau, his wife. No question was raised
Brulé, TCJ:—This is an appeal involving the use of an aircraft and the permissibility of such mode of transportation by a commission salesman.
Bonner, TCJ [ORALLY]:—The appellants Ruben E Kadatz and his wife Delaine J Kadatz appeal from assessments of income tax for the 1978 and 1979 taxation years. The appellants Rodney M Kadatz and Gail Dreger, who at all relevant times was the spouse
Taylor, TCJ:—This is an appeal heard in Calgary, Alberta on December 18, 1984, against an income tax assessment for the year 1982 in which the Minister of National Revenue included an amount for interest on unpaid instalments in the taxpayer’s
Cardin, TCJ [TRANSLATION]:—The appellant deducted the following amounts as expenses of hiring a band: $27,922 in 1976, $33,650 in 1977 and $29,200 in 1978.
