Sarchuk, T.C.J.: — Red Deer Adviser Publications Ltd. appeals from a reassessment of income tax for its 1981 taxation year. Three issues are raised in this appeal, two are related, while the third will have to be determined separately.
Kempo, T.C.J.:— This appeal was in respect of the respondent's reassessment of tax for the appellant's 1982 taxation year.
Lamarre Proulx, T.C.J.:—The appellant is appealing the respondent's reassessments for the 1982 and 1983 taxation years.
Garon, T.C.J.: —In this case the appellant appeals reassessments made by the respondent for the 1982 and 1983 taxation years. These appeals have to do with the proper classification, for capital cost allowance purposes, of electronic video game equipment
Taylor, T.C.J.:—This is an appeal heard in Edmonton, Alberta, on June 13, 1989, against an income tax assessment for the year 1981, in which the Minister of National Revenue imposed a penalty for late filing, under subsection 162(1) of the
Lamarre Proulx, J.C.I.:—L’appelante interjette appel de sa cotisation d'impôt pour les années d'imposition 1982 et 1983. Il s'agit de déterminer si le revenu provenant de certificats d'épargne est un revenu provenant d'une entreprise exploitée activement selon les termes
Mogan, T.C.J.: —The appellant was employed by the Oasis Oil Company of Libya, Inc. (“Oasis Oil”) from April 21, 1980 until May 31, 1984. The appellant was resident in Canada prior to April 21, 1980; and he flew from London U.K. to
Rip, T.C.J.: —Joseph Halak ("Halak") appeals his income tax assessments for 1983 and 1984 on the basis he be permitted to deduct in computing his income for these years pursuant to subsection 37(1) of the Income Tax Act
Lamarre Proulx, T.C.J.:—These are appeals from reassessments of income tax for the 1977,1978 and 1979 taxation years of the appellant.
Rip, T.C.J. [Translation]:—These appeals are by Dragon Construction Limitée ("Dragon"), the appellant, from assessments for the 1982, 1983 and 1984 taxation years made by the Minister of National Revenue, the respondent, by which the latter denied the appellant
