Taylor, T.CJ.:—This is an appeal against an income tax assessment, for the year 1983, heard on March 4, 1987, in London, Ontario. There were two issues: the first identical to that determined in Glen Capling, Executor of The
Taylor, T.C.J.:—This is an appeal against an income tax assessment, for the year 1984, heard on March 4, 1987, in London, Ontario, in which the Minister of National Revenue had adjusted the income tax return of the estate to reflect the
Bonner, T.CJ.: —In his returns of income for the 1980 and 1981 taxation years the appellant sought to deduct losses of $6,729.47 and $9,114.84 from operations which he carried on during the years ending November 30, 1980 and 1981, respectively
Joyal, J.:—The plaintiff-taxpayer appeals from a tax reassessment issued by the defendant on May 24, 1983 covering the 1979 taxation year.
Cullen, J.: —My colleague, McNair, J., granted the defendant the right to file a conditional appearance, contingent on a finding of jurisdiction of this court. Another colleague, Teitelbaum, J., heard argument from both parties and then adjourned the
Smith J. [Orally]:—The question in this proceeding is whether Judge J.D. Smith was right to stay proceedings in the prosecution of the accused Yogendra Sharma under section 239 of the Income Tax Act, the prosecution being under
Cullen, J.: —The trial of these matters was heard together and on common evidence.
Mahoney, J:—We are in agreement with the reasons for judgment of the learned trial judge herein. The appeal will be dismissed with costs.
Appeal dismissed.
Stone, J.:—This is an appeal from the judgment of Reed, J. in the Trial Division rendered February 13, 1985 ([1985] 1 C.T.C. 192; 85 D.T.C. 5144) whereby a claim in respect of the years 1972 through 1977 that a particular capital property of
Hugessen, J.:—We are all of the view that the trial judge committed no manifest error that could be a basis for intervention by this Court when he held that the sum of $936,512 received by the respondent in 1974 was only an advance on
