Taylor, T.C.J.:—This is an appeal heard in Edmonton, Alberta, on May 13, 1986, against an income tax assessment for the year 1981 in which the Minister of National Revenue disallowed travelling expenses claimed in the amount of $2,438.72. Mr. Yurkovich
Sarchuk, T.C.J.:—Romualdo Berretti (Berretti) appeals from a reassessment of income tax for his 1981 taxation year. At issue is the disallowance by the respondent of the amount of $57,148 claimed by the appellant as an allowable business investment loss in
Taylor, T.CJ.:—This is an appeal heard in Toronto, Ontario, on July 15, 1986, against income tax assessments for the years 1978, 1979 and 1980, in which the Minister of National Revenue disallowed the full farming losses claimed, but did allow the
Bonner, T.C.J.:—At issue in these appeals is the proper characterization of a payment made by the appellant Len’s Clothing and Furniture Ltd. (hereinafter called “the company”) to Esther Broitman, the former spouse of the appellant Leon Broitman. Mr. Broitman
Bonner, T.C.J.:—This is an appeal from an assessment of income tax for the appellant’s 1979 taxation year. On assessment the respondent included in the computation of income the sum of $103,812 which he described as “taxable portion of death benefit?"
Tremblay, T.C.J.:—This appeal was heard on June 18, 1986 at the City of Regina, Saskatchewan.
Tremblay, T.C.J.:—This appeal was heard on July 15, 1986 at the City of St. John, New Brunswick.
Taylor, T.C.J.:—This is an appeal heard in Toronto, Ontario, on July 14, 1986, against an income tax assessment for the taxation year 1983 in which the Minister of National Revenue assessed to taxes as capital gain a portion of the profit on
Brulé T.C.J.:—These are appeals against income tax assessments for the years 1979 and 1980. In the appellant’s 1979 return a $782,045 deduction was made from taxable income pursuant to paragraph 110(1)(b.1) of the Income Tax Act and a
Brulé, T.C.J.:—This appeal arises from a claim made by the appellant in his 1979 taxation year wherein he deducted the sum of $52,250 as being the true fair market value of a collection of United States three-dollar bills which he donated to
