Taylor, TCJ:—This is an appeal heard in Calgary, Alberta on December 20, 1984 against an income tax assessment for the year 1982 in which the Minister of National Revenue disallowed as a deduction from other income an amount of $385.67, pointing
Cardin, TCJ:—The appeals of Allan Cantor, Norman S Goltsman and Abraham L Simkin, heard on common evidence with respect to the 1975, 1976, 1977 and 1978 taxation years, present a number of ancillary issues, the eventual litigation of which depends on the determination
Taylor, TCJ:—This is an appeal for the years 1979, 1980 and 1981 heard in Regina, Saskatchewan against income tax assessments dealing with the following as outlined in the notice of appeal:
Tremblay, TCJ:—These appeals were heard on common evidence on June 8, 1984 in the city of London, Ontario.
Taylor, TCJ:—This is an appeal heard in Toronto, Ontario, on September 17, 1984 against income tax appeals for 1978, 1979 and 1980 in which the Minister of National Revenue disallowed a deduction claimed under paragraph 110(l)(e.2) of the Income Tax
Taylor, TCJ:—These appeals were heard on September 18, 1984 in Toronto, Ontario against income tax assessments for the years 1976, 1977 and 1978 in which the Minister of National Revenue disallowed as a deduction certain amounts paid to shareholders of the company,
Taylor, TCJ:—This is an appeal heard in Toronto, Ontario on September 20, 1984 against an income tax assessment for the year 1978 in which the Minister of National Revenue assessed tax as follows:
Cardin, TCJ:—The appeal of Charles A Beghin is from an assessment of income tax with respect to the 1974, 1975 and 1976 taxation years. The issue, as set out in the pleadings, is whether the proceeds of disposition of the appellant’s interest
Taylor, TCJ:—These appeals were heard in Toronto, Ontario, on September 19, 1984 against income tax assessments for the years 1976, 1977, 1978 and 1979, in which the Minister of National Revenue disallowed as deductions, amounts related to uncollectibility of
Taylor, TCJ:—This is an appeal heard in Montreal, Quebec, on October 16, 1984 against income tax assessments for the years 1976 and 1977 in which the Minister of National Revenue disallowed as deductions alleged expenses claimed as follows:
