Couture, C.J.T.C. [Translation]: —Marcel Castonguay, a civil engineer whose specialty, according to his testimony, is in maritime work such as building booms, foundations, and so on, appealed from an income tax assessment dated April 2, 1986.
Sarchuk, T.C.J.: —257324 Ontario Limited, appeals from a reassessment of income tax with respect to its 1981 taxation year.
Rip, T.CJ.: —Mrs. Rosanna Fontaine, the appellant, has appealed notices of reassessment for 1980, 1981, 1982 and 1983; in making each reassessment the Minister of National Revenue, the respondent, reduced the amount of reserve claimed by the appellant
Bonner, T.CJ.:— This is an appeal from an assessment of income tax for the appellant's 1978 taxation year. On assessment the respondent added to the declared income the sum of $20,000 as an "unrepaid shareholder's loan". In doing so the respondent
Brulé, T.C.J.:—This is an appeal from reassessments of the taxpayer's 1981, 1982, 1983 and 1984 taxation years, from six different issues, the particulars of which are set out below.
Brulé, T.CJ.:—The appellant in this case, Jane Gardner, is appealing from notice of assessment no. 468004 dated November 4, 1982 and notice of reassessment no. 467989 dated October 28, 1981, issued by the respondent. These assessments were based on section
Tremblay, T.C.J. [Translation]:—This appeal was heard on March 9, 1987 at the City of Quebec, Quebec.
Tremblay, T.C.J. [Translation]:—This appeal was heard on December 18, 1986 at the City of Quebec, Quebec.
Goetz, T.C.J.:—The appellant appeals from a notice of reassessment dated May 5, 1987 with respect to his 1985 taxation year. The reassessment revised his taxable income to $2,671,624.72 and levied penalties in the amount of $353,355.43 pursuant to subparagraph
Tremblay, T.C.J.:—This appeal was heard on July 16, 1987 at the City of Charlottetown, Prince Edward Island.
