Brulé, T.C.J.:—The present motion heard in Toronto on September 15, 1987, is for an order quashing the appellant's purported appeal for the 1982 taxation year on the grounds that the notice of objection to the Minister’s notice of assessment was not
Taylor, T.C.J.: —This is an appeal heard in Calgary, Alberta, on August 31, 1987, against an income tax assessment for the year 1978, in which the Minister of National Revenue taxed as income an amount of $19,000 received from George N.
Goetz, T.C.J. [Orally]:—This is an appeal by Westport Gardens Limited ("Westport") with respect to a tax assessment for its 1974 taxation year. Mr. Ralph Ferracuti, a man of 83 years, who has been a builder of homes and buildings since 1938 in
Sarchuk, T.CJ.:—The appeal of Nicholas J. Fletcher (Fletcher) is with respect to a notice of determination of a capital loss made by the respondent for Fletcher's 1982 taxation year.
Couture, C.J.T.C. [Translation]:— In his tax return for the 1982 taxation year, the appellant included a sum of $31,000.77 in his income as a retiring allowance and deducted a sum of $17,500 from this amount as a premium under a registered
Rip, T.C.J.:—McMillen Holdings Limited ("McMillen"), the appellant, appeals from a reassessment by the Minister of National Revenue, the respondent, wherein tax in the sum of $64,302.55 was levied in respect of income for the taxation year ending January 31,
Tremblay, T.C.J. [Translation]:—This appeal was heard on October 14, 1986 in the city of Montreal, Quebec. The case was taken under advisement on December 11, 1986.
Brulé, T.C.J.:—These appeals, which were heard on common evidence, concern the deductibility of travel expenses incurred as a result of a trip to Australia in January of 1982. The issue in these appeals is whether the travel expenses were deductible as
St.-Onge, T.C.J. [Translation]:—The appeal of Mrs. Marguerite C. Marchand was heard on May 4, 1987 in the city of Montréal, province of Quebec, and the issue is whether the appellant reported all her taxable income for the 1983 taxation year. The
Tremblay, T.C.J. [Translation]:—This appeal was heard on October 17, 1986 in the city of Montréal, Quebec.
