Rip, TCJ [TRANSLATION]:—The appellant appealed tax assessments for the 1977, 1978 and 1979 taxation years in which the Minister of National Revenue, the respondent, included the profits from the sale of certain buildings as income in the appellant’s income for

Rip, TCJ [TRANSLATION]:—The appeals by Jean-Pierre Longpré and his wife Michèle Longpré were heard on common evidence. Mr Longpré filed an appeal from assessments for the 1978, 1979 and 1980 taxation years, and Mrs Longpré filed an appeal from an

Sarchuk, TCJ:—These appeals are from income tax reassessments for the appellant’s 1977, 1978 and 1979 taxation years. At issue is the deduction of certain “carrying charges” (mortgage interest and realty taxes) which “carrying charges” pertained to a piece of

The appeal is allowed and the matter referred back to the respondent for reconsideration and reassessment on the basis that the amount of $8,517 received by the appellant in the 1977 taxation year was an award for damages for breach of contract and is

Sarchuk, TCJ:—The appellant appeals from reassessments in respect of its 1978, 1979 and 1980 taxation years whereby the Minister adjusted the appellant’s active business income by disallowing bad debt expenses of $47,991 and $12,313 in 1979 and 1980 respectively.

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