Mackenzie & Fiemann Limited v. Minister of National Revenue, [1989] 2 CTC 2133, 89 DTC 407 -- text

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

Harold L. Livergant v. Minister of National Revenue, [1989] 2 CTC 2127, 89 DTC 362 -- text

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

John Irwin v. Minister of National Revenue, [1989] 2 CTC 2115, 89 DTC 386 -- text

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

Walter F. Botkin v. Minister of National Revenue, [1989] 2 CTC 2110, 89 DTC 398 -- text

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

Avtar Aujla and Nirmal Aujla v. Minister of National Revenue, [1989] 2 CTC 2104, 89 DTC 360 -- text

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.

Hurley Mining Equipment & Services Inc. v. MNR, 89 DTC 403, [1989] 2 CTC 2101 (TCC) -- text

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

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