Goetz, T.C.J.:—The appellant is appealing his reassessment of income tax in respect of his 1976, 1977 and 1978 taxation years whereby the Minister refused the appellant the right to charge certain expenses to Kaylor X- Ray/Management Ltd. out of his
Christie, A.C.J.T.C.:—The appellant appealed to this Court in respect of his 1978 to 1983 taxation years inclusive. At the hearing his counsel informed the Court that the appeal was being abandoned with respect to 1978 and 1979.
Taylor, T.C.J.:—This is an appeal against income tax assessments, for the years 1973, 1974, 1975, 1976, 1977 and 1979, heard in Toronto, Ontario, on December 9, 1986, in which the Minister of National Revenue taxed the appellant under subsection 15(1) of
Rip, T.C.J.:—William T. Andrews appeals from an income tax assessment for 1981 in which the respondent, the Minister of National Revenue, Taxation, disallowed his claim for a reserve pursuant to subsection 40(1) of the Income Tax Act
Rip, T.C.J. [Translation]:—The appellant, B.B.G.P. Inc., is appealing reassessments for the 1979 and 1980 taxation years in which the Minister of National Revenue, the respondent, disallowed tax deductions for manufacturing and processing profits under section 125.1 of
Couture, C.J.T.C. [Orally]:—This is an appeal against assessments issued by the respondent pursuant to which taxes in the amount of $92,691.36 plus interest of $799.61 were levied for the taxation year, 1979, and taxes in the amount of $143,583.28 plus
Bonner, T.C.J.:—This is an appeal from an assessment of income tax for the appellant’s 1983 taxation year. The issue is whether an amount received by the appellant from his former employer pursuant to a judgment of the Supreme Court of British
Tremblay, T.C.J. [Translation]:—This appeal was heard at Montréal, on January 30, 1986. The matter was taken under advisement on May 21, 1986 after the last written submission of counsel had been filed.
Tremblay, T.C.J. [Translation]:—This appeal was heard at Montréal, Quebec, on May 15, 1986 on common evidence with the appeals of Denis Charron (84-1853(IT)), Jacques Doyon (84-1854(IT)), Jean-Jacques Pare (84- 1855(IT)), Guy Poulin (84-1856(IT)), Henri-Louis Robert (84-1857(IT))
Christie, A.C.J.T.C.:—This appeal pertains to the appellant’s 1980 taxation year. The issue is whether the gain on the sale of an undivided one-eighth interest which he had in a 33-acre parcel of land in the southwest portion of the city of Prince
