Taylor, T.C.J.:—This is an appeal heard in Edmonton, Alberta on November 28, 1985, against an income tax assessment for the year 1981, by which the Minister of National Revenue treated all the farm income as that of Peter Kopp rather than assessing
Tremblay, T.C.J. [TRANSLATION]:—This appeal was heard on February 8, 1985, at Québec, Quebec.
Tremblay, T.C.J. [TRANSLATION]:—This case was heard on February 8, 1985 at Québec, Quebec.
Taylor, T.C.J.:—This is an appeal heard in Winnipeg, Manitoba on November 13 and 14, 1985, against an income tax assessment for the year 1978, in which the Minister of National Revenue had treated an amount of $162,667 as a “business investment
Brulé, T.C.J.:—
The issue in this appeal relates to the 1981 taxation year of the appellant and the disallowance by the Minister of the deduction of interest payments thereby reducing business losses.
Kempo, T.C.J.:—
Christie, A.C.J.T.C.:—This appeal stems from a reassessment of income tax in relation to the appellant’s 1981 taxation year. The question is whether $40,811 received by it from the “Sardis Consortium" ("the Consortium") was income from a partnership as contended
Kempo, T.C.J.:—The appellants, Dimitr and Anna Jordanov, are husband and wife. Upon application by their counsel, their appeals were heard on common evidence in that the years under appeal and the issues were identical.
Brulé, T.C.J.:—
The appeals herein were heard on common evidence and involved the disallowance of certain claimed expenses and deductions in the 1977 and 1978 taxation years.
Bonner, T.C.J.:—This is an appeal from an assessment of income tax for the 1981 taxation year. During that year the appellant disposed of a parcel of unimproved land. It had been purchased by him in 1957. The respondent assessed tax on the
