Luc Archambault v. Minister of National Revenue, [1988] 2 CTC 2391, 88 DTC 1722 -- text
Tremblay, T.C.J. [Translation]:—This appeal was heard in Montreal, Quebec, on May 12, 1987.
Witkor Solotorow v. Minister of National Revenue, [1988] 2 CTC 2388, 88 DTC 1667 -- text
Bonner, T.C.J. [Orally]:—The appellant appeals from assessments of income tax for the 1981, 1982, 1983, 1984 and 1985 taxation years. On assessment the respondent applied section 31 of the Income Tax Act ("Act") and limited the
Roy Erickson v. Minister of National Revenue, [1988] 2 CTC 2380 -- text
Christie, A.C.J.T.C.: — On June 23, 1983 the respondent reassessed the appellant in respect of his 1980 taxation year by adding to his income a taxable capital gain of $1,800 plus recaptured capital cost allowance of $16,104. That ultimately
Moose Jaw Kinsmen Flying Fins Inc. v. MNR, 88 DTC 6099, [1988] 2 CTC 2377 (FCA) -- text
The Court [orally]:—This section 28 application was brought to review and set aside a decision of the Tax Court of Canada confirming assessments made by the respondent pursuant to the Unemployment Insurance Act, 1971 ("the Act").
Huguette Gros-Louis v. Minister of National Revenue, [1988] 2 CTC 2376, 88 DTC 1627 -- text
Couture, C.J.T.C. [Translation]:—This appeal is from an assessment made by the respondent dated November 29, 1984 by virtue of which the sum of $13,251.67 received by the appellant during the 1982 taxation year was considered to be income for the
Colette Bergeron-Fontaine v. Minister of National Revenue, [1988] 2 CTC 2372, 88 DTC 1624 -- text
Couture, C.J.T.C. [Translation]:—This is an appeal from an assessment made by the respondent on January 20, 1983, under the authority of section 160 of the Income Tax Act (the Act).
Rolande Lecours v. Minister of National Revenue, [1988] 2 CTC 2370, 88 DTC 1639 -- text
Couture, C.J.T.C. [Translation]:—The appellant appealed from an assessment dated May 28, 1985 concerning the 1984 taxation year.
Rita Gingras v. Minister of National Revenue, [1988] 2 CTC 2368, 88 DTC 1732 -- text
Couture, C.J.T.C. [Translation]:—The appeal by Rita Gingras is from an assessment made by the respondent on December 9, 1985 with respect to her 1983 taxation year.
Bernice Bradford v. Minister of National Revenue, [1988] 2 CTC 2359, 88 DTC 1661 -- text
Taylor, T.C.J.:—This is an appeal heard in Kamloops, British Columbia on July 28, 1988 against an income tax assessment for the year 1982 in which the Minister of National Revenue disallowed some of the expenses charged against income by the taxpayer.