Taylor, T.C.J.:—These are appeals heard on common evidence, in Halifax, Nova Scotia, on May 28, 1987, against income tax assessments based upon income allegedly unreported by the taxpayers. Essentially the Minister had performed a “net worth" assessment on Mr.
Sarchuk, T.C.J.: —Ellaman Holdings Inc. (Ellaman) appeals with respect to a reassessment of tax for its 1980 taxation year. The appellant is a corporation incorporated under the laws of the Province of Ontario. It contends that in the 1980 taxation
Couture, C.J.T.C.:—The appellant in computing his income for his 1979, 1980 and 1981 taxation years deducted losses in the amounts of $7,532.32, $10,591.08 and $5,989.13 which he alleged were incurred in pursuing writing activities. The respondent in assessing the
Kempo, T.C.J.:—The appellant, Mel-Bar Ranches Ltd. ("Mel-Bar"), appeals its tax liability for the 1979 and 1981 taxation years. As its tax for the 1980 taxation year was assessed as nil, the appellant had served the respondent with formal notice to
Rip, T.C.J.:
Taylor, T.C.J.:— These are appeals heard in Halifax, Nova Scotia, on May 27, 1987, against income tax assessments, for the years 1982 and 1983, in which the Minister of National Revenue restricted the taxpayer's losses from farming to the maximum of
Taylor, T.C.J.:—This is an appeal against an income tax assessment, for the year 1980, heard on April 2, 1987, in Toronto, Ontario, in which the Minister of National Revenue disallowed a deduction in the amount of $6,000 claimed for capital cost
Taylor, T.C.J.:—This is an appeal against an income tax assessment, for the year 1980, heard on April 2, 1987, in Toronto, Ontario, in which the Minister of National Revenue had disallowed the capital cost allowance claimed by the taxpayer with respect
Tremblay, T.CJ.:—These appeals were heard on October 15, 1986 in the City of Montréal, Québec.
Brulé, T.C.J.:— The present appeals, heard on common evidence in London, Ontario, on June 12, 1987, are from notices of reassessment for the 1981 taxation year, by which the Minister of National Revenue disallowed the losses claimed by the appellants in
