Hypark Investments Ltd. v. Minister of National Revenue, [1990] 2 CTC 2254, 90 DTC 1752 -- text
Teskey, T.C.J.:— The appellant appeals from the reassessments dated August 24,1987 for the years 1984 and 1985.
Charles-Émile Huet, Robert Dufresne, Nelson O'CONNOR and Antonin Giasson v. Minister of National Revenue, [1990] 2 CTC 2245, 90 DTC 1792 -- text
Lamarre Proulx, T.C.J. [Translation]:—These four appeals were heard on common evidence. They concern section 61 of the Income Tax Act (the "Act"), which deals with purchases of income-averaging annuities. This section, which was included
Georgetown Investments Limited v. Minister of National Revenue, [1990] 2 CTC 2232, 90 DTC 1728 -- text
Sarchuk, T.CJ.:—Georgetown Investments Ltd. (Georgetown) appeals from reassessments of tax with respect to its 1979, 1980, 1981 and 1982 taxation years. The appellant is a company incorporated under the Companies Act of British Columbia. At all
Dockman v. MNR, 90 DTC 1804, [1990] 2 CTC 2229 (TCC) -- text
Brulé, T.C.J.:—This appeal involves the 1984 taxation year in which the Minister by way of reassessment disallowed a deduction for interest expense to the appellant of $5,147.25.
Gaston Bergeron and Diane Bergeron and Aurore Bergeron v. Minister of National Revenue, [1990] 2 CTC 2220, 90 DTC 1511 -- text
Lamarre Proulx, T.C.J.:— The appellant is appealing from a reassessment by the respondent for the 1984 taxation year.
Ample Investments Limited and Leona Finkler and Arnold Finkler v. Minister of National Revenue, [1990] 2 CTC 2217, 90 DTC 1748 -- text
Brulé, T.C.J.:— The personal appellants are appealing reassessments of their 1982 taxation year, while the corporate appellant, owned by Mr. & Mrs. Finkler is appealing reassessments of its 1982 and 1983 taxation years. The appeals, heard on common evidence,
K.J. Beamish Construction Co. Ltd. v. MNR, 90 DTC 1584, [1990] 2 CTC 2199 (TCC) -- text
Christie, A.C.J.T.C.:—The appellant's 1982 taxation year is under review. The question is whether the appellant can deduct $678,575 as a loss on current account in computing its income for that year or is it limited to deducting 50 per cent of that
Fernand Daoust v. Minister of National Revenue, [1990] 2 CTC 2195, 90 DTC 1697 -- text
Lamarre Proulx, T.C.J. [Translation]:—This is an appeal from an assessment made by the respondent which denies the appellant the deduction of a sum of $55,239 in the calculation of his income for the 1983 taxation year.
McLellan v. M.N.R., 90 DTC 1405, [1990] 2 CTC 2191 (TCC) -- text
Mogan, T.CJ.:—Prior to 1981, if a taxpayer acquired depreciable property at any time in a particular taxation year, he was entitled to deduct in computing income for that year the full amount of capital cost allowance with respect to that depreciable
Estate of Roger Gilbert and Therese Gilbert v. Minister of National Revenue, [1990] 2 CTC 2185, 90 DTC 1660 -- text
Lamarre Proulx, T.C.J. [Translation]:—These appeals were heard on common evidence. They concern the application of section 227.1 of the Income Tax Act ("the Act"), dealing with the liability of the directors of a corporation who fail
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