Madaline v. MNR, 91 DTC 1451, [1991] 2 CTC 2658 (TCC) -- text
Hamlyn, T.CJ.: —This is an appeal with respect to an assessment of income tax for the appellant's 1987 taxation year.
Samra v. MNR, 92 DTC 1008, [1991] 2 CTC 2653 (TCC) -- text
Bowman, T.CJ.: —These appeals were heard together on common evidence. In each case the appellants appeal from reassessments for their 1984, 1985 and 1986 taxation years.
Reid v. MNR, 91 DTC 1443, [1991] 2 CTC 2715, [1991] 2 CTC 2697 (TCC) -- text
Bowman, T.C.J.:—This is a sad case but one in which I am unfortunately unable to grant any relief to the appellant. June Dillon Reid has lived for about 30 years with Stewart Reid. Some years ago, he divorced his first wife and continued
Erna A. Davis, Trustee of the Estate of Donald Martin McLeod, a Bankrupt v. Minister of National Revenue, [1991] 2 CTC 2648, 92 DTC 1033 -- text
Sobier, T.C.J.: —The appellant appeals from the assessment of the respondent for the 1987 taxation year whereby the respondent included in the appellant's 1987 income amounts paid to secured creditors of Mr. McLeod, a bankrupt, pursuant to assignments of
Morin v. The Queen, 92 DTC 1069, [1991] 2 CTC 2645 (TCC) -- text
Bowman, T.CJ.: —This is an appeal from an assessment of the appellant for the 1989 taxation year. The appellant appeared on his own behalf. The appellant, in 1989, was granted permanent disability status. Although he testified that he continued to be
Raymond Kirby and the Estate of Daniel Lee v. Minister of National Revenue, [1991] 2 CTC 2639, 91 DTC 1453 -- text
Teskey, T.C.J.:—The appellant appeals an assessment, made pursuant to subsection 227.1(1) of the Income Tax Act, R.S.C. 1952, c. 148 (am. S.C. 1970-71-72, c. 63) (the "Act") on February 8, 1989.
Evans Premachuk v. Minister of National Revenue, [1991] 2 CTC 2630, 91 DTC 1436 -- text
Kempo, T.CJ.:—This appeal arises from a notice of assessment Number 555283 dated August 16, 1988 addressed to the appellant, Re: Fleetwood Ventures Ltd. in Bankruptcy, in respect of:
Nestle Enterprises Ltd. v. MNR, 92 DTC 1001, [1991] 2 CTC 2627 (TCC) -- text
Brulé, T.CJ.:—This appeal involves a question of penalty and interest as a result of a withholding tax. The proper amount was deducted but an assess- ment was made by the Minister claiming that the withheld funds had not been remitted as required
Yesac Creative Foods Inc. v. MNR, 91 DTC 413, [1991] 2 CTC 2622 (TCC) -- text
Bonner, T.CJ:— This is an appeal from an assessment of income tax for the appellant’s 1983 taxation year. During that year, the appellant entered into leases of premises in Ottawa and in Oshawa and received from the landlord payments described as
Omstead v. MNR, 91 DTC 1244, [1991] 2 CTC 2615 (TCC) -- text
Sarchuk, T.C.J.: — By assessment, notice of which was mailed June 26, 1987, the respondent assessed the appellant to tax for the 1985 taxation year and levied interest of $10,790.88 pursuant to subsection 161(2) of the Income Tax
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