Taylor, TCJ:—These are appeals heard on common evidence at Toronto, Ontario on September 23, 1985, against income tax assessments, in which the Minister of National Revenue assessed as taxable income the proceeds from Registered Home Ownership

Taylor, TCJ: —This is an application for extension of time within which to file a notice of objection, which was heard in Toronto, Ontario on September 23, 1985. There were several technical points raised by the taxpayer and by counsel for

Goetz, TCJ:—This is an appeal by the appellant from an assessment of its 1980 income tax return by the Minister of National Revenue. The assessment involves the appreciation in value of certain hotel property owned by the appellant, the sale of

Christie, ACJTC:—This appeal is against a reassessment by the respondent under the Income Tax Act ("the Act") regarding the appellant’s 1977 taxation year. In reassessing, the respondent disallowed a claimed deduction by the appellant for

Couture, CJTC [ORALLY]:—After having heard the evidence of Mr Connell and having regard to the present jurisprudence in the decisions of the Federal Court of Appeal in The Queen v Paul E Graham and of the Federal

Taylor, TCJ :—This is an appeal heard in Toronto, Ontario, on September 23, 1985, against an income tax assessment, in which the Minister of National Revenue imposed a late filing penalty of $9,705 under subsection 162(1) of the Income

Rip, TCJ:—The facts in Mr Steven Adam's appeal from an income tax assessment for 1982 are not in question. The issue is whether a salary, once paid as salary, can be made retroactively into a dividend.

Bonner, TCJ [ORALLY]:—This is an appeal from an assessment of income tax for the appellant’s 1983 taxation year. At issue is the deductibility of $1,299 which is the total of amounts claimed as promotion, long distance telephone and parking charges.

Brulé, TCJ [ORALLY]:—What is before the Court today is a motion by the taxpayer concerning his 1979, 1980 and 1981 taxation years. The motion stems from assessments which included by the Minister the application of subsection 74(5) of the Income

Taylor, TC|:—This is an appeal heard in Toronto, Ontario, on September 24, 1985, against an income tax assessment for the year 1980, in which the Minister of National Revenue disallowed, as a deduction against her investment income, an amount of $230