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.
Brulé, T.C.J.:—The appellant is herein appealing an assessment for its 1979 taxation year wherein it sought to deduct the sum of $1,450 from the tax otherwise payable by it as a manufacturing and processing deduction pursuant to section 125.1 of the
This appeal is with respect to the appellant’s 1981 taxation year and concerns its expenditure in that year of the amount of $94,389 for the purchase of a list of customers
Rip, T.C.J.:—Mrs. Markakis, the appellant, appeals from notices of reassessment for 1978 and 1979 taxation years on the basis that she is entitled to a child tax credit pursuant to subsection 122.2 of the Income Tax Act.
Rip, T.C.J.:—Dimitrios Markakis, the appellant, appeals against notices of reassessment for 1974, 1975, 1976, 1977, 1978 and 1979 issued against him by the Minister of National Revenue, the respondent.* [1]
Rip, T.C.J.:—Mr. Gregory Taylor, the appellant, appeals against a notice of assessment for tax issued by the Minister of National Revenue, the respondent, on January 22, 1982. The notation on the notice of assessment reads as follows:
