Taylor, T.C.J.:—These are appeals heard on common evidence in Calgary, Alberta on October 24, 1989, against income tax assessments for the year 1987 in which the Minister of National Revenue recalculated the reported income of the taxpayers with reference to
Christie, A.C.J.T.C.: —The notice of appeal and the reply thereto regarding this litigation relate to two issues. First is the disallowance by the respondent of a portion of the reserve claimed by the appellant under subparagraph 20(1)(n)(i) of the
Teskey, T.C.J.:—The appellant appeals his 1981, 1982 and 1983 reassessments.
Brule, T.C.J.:—There are three appellants before this Court. The first two are Mr. Kurt Pieckenhagen and his wife, Mrs. Julita Pieckenhagen. They are appealing reassessments for the 1977 taxation year. The third is Julita Investments Ltd. ("the Corporation") which
Christie, A.C.J.T.C.:— These appeals were heard together. The issue is the liability of the appellants as directors of a corporation in respect of tax deducted at source. Under paragraph 227(10)(a) of the Income Tax Act ("the Act")
Kempo, T.C.J.:—The present appeals are from reassessments for the appellant's 1981, 1982, 1983 and 1984 taxation years. Several distinct issues have been raised which will be dealt with separately.
Rip, T.C.J.: —During the years 1980 to 1984 Packer Floor Coverings Ltd. ("Packer"), [1] at the time a wholly owned subsidiary of the appellant, incurred losses as a result of frauds committed by its vice-president. In computing its
St. Onge, T.C.J.:—The appeals of Donald G. MacKay and Keith Eaman were heard on common evidence on May 26, 1989, in the City of Ottawa, Ontario, and the issue is whether the appellants are allowed to deduct capital cost allowance in
Goetz, T.C.J.: —The appeals of the estate of the late Bernard Zylstra, file no. 87-311(IT) and of Robert E. Vandervennen, file no. 88-314(IT) were heard on common evidence. They relate to income tax assessments for their 1985 taxation year.
Teskey, T.C.J.:—The appellant appeals his reassessments for the years 1983 and 1984.
The appellant had no legal or accounting training.
