Brulé, T.C.J.: —The appellant appeals from a reassessment of income tax for his 1985 taxation year. There are two issues involved. One is a business loan deduction claimed by the appellant and disallowed by the Minister, and the other is a
Lamarre Proulx, T.C.J.:—This is an appeal from a reassessment of income tax for the 1982 taxation year of the appellant. It concerns the amount of a reasonable standby charge under paragraph 6(1)(e) and subsection 6(2) of the Income
Goetz, T.C.J.:—The appeals of Nirmal Aujla #88-567(IT) and Avtar Aujla #88-568(IT) relate to reassessments for their 1984 and 1985 taxation years whereby the appellants sought to deduct full farm expenses for those taxation years.
Bonner,T.C.J.: — The appellant appeals from assessments of income tax for the 1983, 1984 and 1985 taxation years. It contends that the Minister erred in the calculation of the small business deduction to which it is entitled by virtue of section
Garon, T.C.J.:—These are appeals from reassessments of income tax dated June 7, 1985, issued by the Minister of National Revenue for the 1980 and 1982 taxation years.
Mogan, T.C.J.:—The appellant is a medical doctor employed by the Ontario Workmen's Compensation Board. In 1986, the appellant paid $975 to the Ontario Medical Association ("O.M.A.") representing regular membership dues of $675 plus a special assessment of $300 to
Mogan, T.C.J.:—The appellant is one of 26 persons who formed a joint venture in 1969 to purchase 138.563 acres of land in Chinquacousy Township, just east of Brampton in the Province of Ontario. The percentage participation in the joint venture was
Mogan, T.C.J.:—This is an application under section 167 of the Income Tax Act, S.C. 1970-71-72, c. 63, for an order extending the time within which the applicant may object to an assessment, notice of which was mailed on September
Kempo, T.C.J. (orally): —The appeals of Candor Investments Ltd. ("Candor") and Hanover Management Ltd. ("Hanover") were heard, by consent, on common evidence, as the issue to be determined was common to both appellants for each of their respective 1980 and
Brulé, T.C.J.: —These are appeals heard together and arose as a result of the Minister reassessing Walter Tait to include in his income value of grain on hand said to belong to his father's estate upon the death of his mother.
