Brulé, T.C.J.:—The appeal heard in Toronto, Ontario, on January 27, 1987 is against an income tax assessment for the year 1984 in which the Minister of National Revenue increased the reported income of the taxpayer by an amount of $17,660 to take into
Bonner, T.C.J.:—This is an appeal by the Trustee in Bankruptcy of the Estate of Harold Fraser from an assessment under subsection 227.1(1) of the Income Tax Act of Mr. Fraser's liability as director of Kemac Inc. (hereinafter
Brulé, T.C.J.:—This is an appeal from a reassessment by the Minister of the appellant’s 1981, 1982 and 1983 income tax in which the Minister included the amounts of $10,000, $10,000 and $5,000 respectively as amounts received as alimony or other
Taylor, T.C.J.:—This is an appeal heard in Toronto, Ontario, on February 2, 1987, against income tax assessments for the years 1978, 1979, 1980 and 1981, in which the Minister of National Revenue disallowed certain farming losses. For the year 1978, in
Christie, A.C.J.T.C.:—The appellant appeals to this Court from reassessments by the respondent in respect of his 1981, 1982 and 1983 taxation years. The question is whether an interest-free loan of $400,000 which the appellant received from trust property is a
Bonner, T.C.J.:—These are appeals from assessments of income tax for the appellant’s 1978 and 1979 taxation years. The fiscal periods in question ended on April 30. The appellant carried on the business of operating weight reduction classes utilizing a
Tremblay, T.C.J.:—This appeal was heard on July 14, 1986 at the City of Saint John, New Brunswick.* [1]
Couture, C.J.T.C.:—This appeal deals with the appellant’s 1978, 1979, 1980 and 1981 taxation years. In computing his taxable income for those taxation years the appellant claimed the limited farm losses as a deduction from income and the respondent disallowed
Goetz, T.C.J.:—This is an appeal by the appellant from reassessments of his income tax for the 1979 and 1980 taxation years. The issue to be determined is as to when the appellant disposed of certain property — 1979 or 1980?
Sarchuk, T.C.J.:—This is an application by Nicholas A. Enns (Enns) for an order extending the time within which a notice of objection may be served with respect to his 1979 taxation year.
