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
Sarchuk, T.C.J.:—These are appeals from assessments to income tax by the appellants T. Guy Hogan (Hogan), James T. Dunne (Dunne) and Patrick J. Dobbin (Dobbin) with respect to their 1979 taxation year. The three appeals were heard on common evidence by
Brulé, T.C.J.:—The appellant which is appealing its assessment for the 1980 taxation year is a corporation which came into existence in May of 1976. In the same year it purchased 634 acres of farm land and an additional 2,201 acres in 1977.
Tremblay, T.C.J. [TRANSLATION]:—These appeals were heard on August 29, 1984. The matter was taken under advisement in early January 1985 when the last written pleadings were received.
Tremblay, T.C.J.:—This appeal was heard on March 20, 1985 at the City of Toronto, Ontario.
