Christie, A.C.J.T.C.:— This appeal relates to the appellant's 1981, 1982 and 1983 taxation years. The points in issue are these. First, the deduction by the appellant in computing his income of automobile expenses of $6,851, $7,165 and $9,649 in respect
Brulé, T.C.J.: —This is an application for extension of time to file a notice of objection. The application was made at the same time as filing the notice of objection some three months after the 90-day statutory period.
Bonner, T.C.J. [Orally]:—The appellant appeals from an assessment under section 160 of the Income Tax Act. The assessment was made July 31, 1986. The assessment was made on the basis that John Ingrao, spouse of the appellant,
Brule, T.C.J.: —This is an appeal by the taxpayer involving two issues. In 1982, 1983 and 1984 the appellant claimed farm losses of $4,026.41, 4,630.29 and $4,071.72. In 1983 and 1984 the appellant claimed losses from a water well-drilling operation
Sarchuk, T.C.J.:—This matter came on before me by way of a notice of motion whereby the respondent applies for leave pursuant to Rule 7 of the Rules of Practice and Procedure in appeals to the Tax Court to file the reply to notice of
Couture, CJ.T.C.:—These appeals were heard together, but only the appeal of Craig C. Yorke was dealt with on the understanding that a change to his reassessment will give rise to an adjustment to the reassessment of Alicia A. Yorke. Any further
Tremblay, T.C.J. [Translation]:—This appeal was heard on February 5, 1987 at the city of Ottawa, Ontario.
Goetz, T.C.J.: —This is an appeal from the Minister of National Revenue's assessment of the appellant's 1981 taxation year. The assessment arose out of the sale, by the appellant’s husband, of certain farm properties legally described as NW'/4 and
Couture, C.J.T.C. [Translation]:—This is an appeal from an assessment issued by the respondent for the 1980 taxation year under which $23,500 claimed as a deductible expense in the computation of the appellant's income was disallowed. The respondent contends that
Tremblay, T.C.J.:— This appeal was heard at the City of Quebec, Quebec on December 6, 1985 and December 16, 1986.
