Victorio Pugliese v. Minister of National Revenue, [1988] 2 CTC 2353, 88 DTC 1762 -- text

Couture, C.J.T.C. [Translation]:—These appeals concern the 1982 and 1983 taxation years and result from assessments issued by the respondent under which certain expenses claimed by the appellant in computing his rental income were disallowed as a group because they

Terrence M. Kelly v. Minister of National Health and Welfare, [1988] 2 CTC 2350, 88 DTC 1577 -- text

Bonner, T.C.J.: —By letter dated March 2, 1988, the appellant appealed to a tribunal established under subsection 18(1) of the Old Age Security Act (hereinafter "the Act") from a decision of the respondent reducing the

Roland Morin v. Minister of National Revenue, [1988] 2 CTC 2334, 88 DTC 1596 -- text

Couture, C.J.T.C. [Translation]:—At the request of Mr. Longtin, C.A., the appellant's agent, some adjustments were made to the assessment by the so-called "net assets" method prepared by Mr. Edouard Lussier, the auditor for the Minister of National Revenue. However,

Thomas Barton Howes v. Minister of National Revenue, [1988] 2 CTC 2328, 88 DTC 1585 -- text

Kempo, T.C.J.:—Mr. Howes has appealed the respondent's reassessments of his 1982 and 1983 taxation years on the basis that the Minister had erred (a) in disallowing the amount of $433.56 for each of the said two years that was paid by the

Pages

Subscribe to Tax Interpretations RSS