Rip, T.C.J.:—The appellant, British Columbia Telephone Company, appeals its income tax reassessment for 1977 issued by the respondent, the Minister of National Revenue, who added the amount of $27,469 to the appellant’s income for the year on the basis that

Christie, A.C.J.T.C.:—This is an application by Bechthold Resources Limited ("Bechthold") under subsection 167(1) of the Income Tax Act (“the Act") for an order extending the time within which a notice of objection may be served to an

Tremblay, T.C.J.:—These appeals were heard on April 17, 1985 at the City of Edmonton, Alberta.

Bonner, T.C.J.:—This is an appeal from an assessment of income tax for the 1982 taxation year. On assessment the respondent disallowed a deduction of $3,834.27 claimed as interest on borrowed money used to earn interest income. The sole issue in this

Taylor, T.C.J.:—This is an appeal heard in Montreal, Québec, on February 25, 1986, against an income tax assessment for the year 1983, in which the Minister of National Revenue disallowed as a deduction from employment income an amount of $1,500 claimed

Taylor, T.C.J.:—This is an appeal heard in Edmonton, Alberta, on November 26, 1985, against an income tax assessment for the year 1979, in which the Minister of National Revenue disallowed an amount of $71,000 charged against income for that year as

Taylor, T.C.J.:—This is an appeal heard in London, Ontario, on January 21, 1986, against an income tax assessment in which the Minister of National Revenue increased the taxable income of Mr. Alexander by an amount of $50,000 as a “benefit” on an

Taylor, T.C.J.:—This is an appeal heard in London, Ontario, on January 22, 1986, against income tax assessments for the years 1980, 1981, and 1982 in which the Minister of National Revenue disallowed as an interest expense deduction the amounts of

Taylor, T.C.J.:—This is an appeal heard in Montreal, Québec, on October 24, 1985, and December 3 and 4, 1985, against income tax assessments for the years 1978, 1979 and 1980, in which the Minister of National Revenue disallowed as business

Tremblay, T.C.J.:—This case was heard on August 23, 1985 at the City of Toronto, Ontario.