Christie, A.C.J.T.C.:—This issue is whether the proceeds from the sale of 158 acres of real estate in the southwest portion of the city of Prince Albert is a capital gain or business income. The appellant's 1980 taxation year is involved.
Gowtz, T.C.J. [Orally]:—This is an appeal by the appellant with respect to his 1984 taxation year whereby in that year he sought to deduct the sum of $8,824 for moving expenses which he had carried forward from his 1983 taxation year in which
Brulé, T.C.J.:—These are appeals involving the taxpayer’s 1980, 1981 and 1982 taxation years in which the Minister disallowed as deductions from income certain amounts, indicating that they were not losses from a business within the meaning of subsection 9(2)
Christie, A.C.J.T.C.:—It is the position of the respondent that in respect of the appellant's 1979 taxation year $134,022 shall be added to its reported income as an “income gain on sale of rental equipment" and that $31,942 shall be deducted from
Bonner, T.C.J.:—The individual appellant, Joseph L. Check, appeals from assessments of income tax for the 1975 to 1978 taxation years. London Properties Ltd. (hereinafter called "London") appeals from notices of reassessment dated August 16, 1982, for the 1977 and
Goetz, T.C.J.:—This is an appeal by the appellant with respect to his 1980, 1981 and 1982 taxation years. At the beginning of the hearing it was agreed that the evidence heard in this appeal shall apply to the appeal of Mrs. Nora Ryan
Couture, C.J.T.C.:—The appellant at the material time was the sole shareholder and director of a corporation known as Pamic Investments Limited, (Pamic) which was carrying on the business of providing bookkeeping, accounting and other related office services to its
Christie, A.C.J.T.C.:—This appeal relates to the appellant’s 1980 and 1981 taxation years. The question to be answered is whether the gain of $20,866 on the sale of two lots (Nos. 23 and 24) in the appellant’s 1980 taxation year and the gain
Taylor, T.C.J.:—This is an appeal against an income tax assessment for the year 1983, heard on October 3, 1986, in Belleville, Ontario, in which the Minister of National Revenue had included in income an amount of $110,170.46, rather than only 50
Brulé, T.C.J.:—This is an appeal from a reassessment by the Minister of the appellant’s 1979 income tax in which there was disallowed a claim for a $3,000 deduction.
