Taylor, T.C.J.:—These are appeals heard on common evidence in Toronto, Ontario on February 27, 1989 from income tax assessments for the years 1984 and 1985 in which the Minister of National Revenue included in income certain amounts of reported capital
Taylor, T.C.J.:—This is an appeal heard in Edmonton, Alberta, on June 14, 1989, against an income tax assessment in which the Minister of National Revenue disallowed as a deduction from other income an amount of $26,246.68 which represented the purchase
Mogan, T.C.J.: —The notice of appeal filed by the appellant himself with respect to his 1985 and 1986 taxation years did not adequately define the issues but, at the commencement of the hearing, the appellant acknowledged that the reply to
Rip, T.C.J.:— The appeals of Donald R. Bailey against income tax assessments for the taxation years 1982, 1983 and 1984 were set down for hearing in Edmonton. However, prior to the appeals being heard applications to the Court were made by both
Kempo, T.C.J.:—This appeal is from the respondent's reassessment of the appellant's 1983 and 1984 taxation years. The reassessment disallowed a $100,000 scientific research tax credit claimed by the appellant in its 1984 taxation year with a consequential disallowance
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.
