Kempo, T.C.J.:—The appeals of Mario Cormier involved his 1983 and 1984 taxation years wherein on reassessment the respondent had disallowed expenses claimed for legal fees of $5,000 in 1983 and $12,362 in 1984 on the assumptions (as per clause 3 of

Sarchuk, T.C.J.:— The appeals of Jason Rodd and Robbin Rodd are from reassessments of income tax for their respective 1981 taxation year. The appellants, who reside in the province of British Columbia, have been reassessed with respect to the profits

Rip, T.C.J.:—Kenneth Merson, the appellant, appeals from a notice of assessment issued on August 6, 1986 pursuant to subsection 227.1(1) of the Income Tax Act ("Act") and subsection 68.1(1) of the Unemployment Insurance Act

Bonner, T.CJ.:—This is an appeal from assessments of income tax for the 1982 and 1983 taxation years. The issue is whether the appellant is correct in contending that he was not resident in Canada during those years with the consequence that he

Sarchuk, T.C.J.:—The appeal of Serena Hewett-Carlson is from a reassessment of tax with respect to her 1984 taxation year. The circumstances giving rise to the reassessment are as follows. The appellant separated from her former spouse, Dr. Richard Carlson,

Bonner, T.C.J.:—The appellant appeals from assessments of income tax for the taxation years 1980 to 1985, inclusive. The appellant failed until 1986 to file returns of income for any of those taxation years. Tax was payable for each of those years

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