Christie, A.CJ.T.C.:—This appeal relates to the appellant's 1984 taxation year. By agreement between the parties it was argued on these terse but sufficient facts.
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
Tremblay, T.CJ.:—This appeal was heard on April 10, 1987 at the city of Calgary, Alberta.
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,
Tremblay, T.C.J. [Translation]:—This appeal was heard on April 9, 1986 in the city of Sherbrooke, Quebec and on May 14, 1986 in the city of Montreal, Quebec.
Rip, T.C.J.: —The appellant Tony Papa failed to file a return of income for 1982 with the respondent the Minister of National Revenue, Taxation. In accordance with subsection 152(7) the Minister assessed Mr. Papa tax payable for 1982 under Part
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
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
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
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
