Bonner, T.C.J.:—At issue in this case is the method of computation of the income of a taxpayer whose business it is to buy, sell, lease and service products in cases in which that taxpayer sells such products after having leased or used them
Margeson, T.C.J.: — It was agreed at the commencement of the hearing that these cases would proceed on common evidence.
Mogan, T.CJ.:—The appellant was at all relevant times a director of and the president of Dresden Drywall Contracting Limited ("Dresden") a corporation engaged in the installation of drywall in Nova Scotia. When Dresden had financial difficulties and was forced
Margeson, T.C.J.: —These appeals are from assessments of the appellants as directors of Breton Industrial Marine Limited (the "Company") for unremitted income taxes by the Company for the years 1985 and 1986. A notice of assessment was sent to Iris
Taylor, T.CJ.: — These are appeals heard in Belleville, Ontario on June 5, 1991 against income tax assessments for the years 1982, 1983 and 1984, in which the taxpayer claimed business and travel expenses arising—in his opinion—out of several
Mogan, T.CJ.:— The issue in this case is a question of law construing paragraph 110(i)(a) and subsections (1.2) and (2.1) of section 110 of the Income Tax Act, R.S.C. 1952, c. 148 (am. S.C. 1970-71-72, c. 63) (the "Act") as those
Christie, A.CJ.T.C.:— This appeal relates to reassessments of the appellant's liability to tax under the Income Tax Act, R.S.C. 1952, c. 148 (am. S.C. 1970-71-72, c. 63) (the "Act") regarding its 1984 and 1985 taxation years. The
Beaubier, T.C.J.:—These matters were heard on common evidence at the City of Calgary, Alberta, on July 11, 1991.
The only witness was Raymond Learsy, the president of Agricultural and Industrial Corporation. He and trusts of his family are the sole owners of that corporation.
Lamarre Proulx T.C.J. [Orally]:—The appellant is appealing from assessments by the respondent, the Minister of National Revenue, for the years 1982 and 1983.
Bowman, T.CJ.: —This is an application made on behalf of the respondent, Her Majesty the Queen, for an order dismissing the appellant's appeal for lack of jurisdiction.
