Sarchuk, T.C.J.:—This is an appeal by Mr. George Choquette (Choquette) from a reassessment of income tax for the 1980 taxation year. At issue is the treatment to be given to his disposition of approximately 158.1 acres of land located near Crawford
Kempo, T.C.J. (orally):—The appeal of Mr. Alan Holley is from the respondent's assessment of a penalty pursuant to subsection 163(2) of the Income Tax Act. The taxation year under appeal was 1984 and the penalty amount was
Brule, T.C.J.:—These are appeals against an income tax assessment respecting Ilona Sogi for her 1280 taxation year and reassessments respecting John Sogi for his 1977, 1978, 1979 and 1980 taxation years. In the case of Mrs. Sogi the Minister relied upon
Teskey, T.C.J.: —The appellant herein appeals from a notice of reassessment dated September 24, 1985 concerning its 1980 taxation year wherein a Business Tax Credit of $21,892.70 was disallowed on the basis that the asset purchased did not qualify
Bonner, T.J.C.:—This is an appeal from a determination of a loss for the 1981 taxation year of Plant National Ltd. In making the determination the respondent treated as nil the loss from the disposition by the appellant to Plant Enterprises Ltd.
Lamarre Proulx, T.C.J.:— This is an appeal from reassessments of income tax for the 1983 and 1984 taxation years of the appellant.
Taylor, T.C.J.:—This is an appeal heard in Vancouver, British Columbia, on May 2, 1989, against an income tax assessment for the year 1984 in which the Minister of National Revenue disallowed a deduction of $212,049, which represented advances made by
Goetz, T.C.J.:— The appellant is appealing tax reassessments for his 1977, 1978, 1979 and 1980 taxation years whereby the respondent disallowed certain farm expenses sought to be deducted from income by the appellant. The appellant, however, was allowed a
Taylor, T.CJ.:—This is an appeal heard in Vancouver, British Columbia, on May 1, 1989, against an income tax assessment for the year 1983 in which the Minister of National Revenue had imposed a penalty for late filing in the amount of $2,062.78
Christie, A.C.J.T.C.:—The dispute is whether gains realized by the appellant on the sale of real estate in 1981 and 1984 are capital in nature or are taxable as ordinary business income. Other issues were raised regarding the loss carry forward allowed
