André R. Demers, Carolyn B. Demers v. Minister of National Revenue, [1987] 2 CTC 2247, 87 DTC 537 -- text

Taylor, T.C.J.:—These are appeals heard on common evidence, at Kamloops, British Columbia, on June 25, 1987, against income tax assessments, for the years 1981 and 1982, in which the Minister of National Revenue disallowed amounts claimed as deductions from other income, as

Minuteman Press of Canada Company Limited v. Minister of National Revenue, [1987] 2 CTC 2231, 87 DTC 458 -- text

Sarchuk, T.C.J.:—This is an application by Minuteman Press of Canada Company Limited (Minuteman) for an order extending the time within which appeals may be instituted with respect to its taxation years ending February 28, 1979, June 30, 1979, June 30,

Randall N. Fairey v. Minister of National Revenue, [1987] 2 CTC 2204, 87 DTC 534 -- text

Bonner, T.C.J.:— This appellant appeals from an assessment of income tax for the 1984 taxation year. The only issue raised by the pleadings is whether amounts deducted at source from the appellant's salary and paid into a pension fund as required

Mary Jane Soper v. Minister of National Revenue, [1987] 2 CTC 2199, 87 DTC 522 -- text

Rip, T.C.J.:—The appellant, Mary Jane Soper, appeals income tax assessments for 1977,1978,1979 and 1980 in which the respondent, the Minister of National Revenue, added to her income as a benefit or advantage conferred on her qua shareholder by

Steve Dudelzak v. Minister of National Revenue, [1987] 2 CTC 2195, 87 DTC 525 -- text

Brulé, T.C.J.:— The present appeals heard in Calgary, Alberta, on the 23rd day of June, 1987, are from reassessments in respect of the 1977, 1978 and 1979 taxation years, by which the Minister of National Revenue added to the appellant's income for

Wayne Royce Masson v. Minister of National Revenue, [1987] 2 CTC 2186, 87 DTC 515 -- text

Rip, T.C.J.:—The appellant Wayne Royce Masson appeals from notices of assessment issued by the respondent Minister of National Revenue, Taxation, for the 1978 to 1982 taxation years inclusive wherein the Minister, pursuant to subsection 31(1) of the Income

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