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
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
