Dubienski, D.T.CJ.:— The appellant is the president of a conglomerate of companies under the corporate name of Jecco Group (hereinafter referred to as "Jecco"). This group carried on many businesses, including real estate developments and the assisting of financing
Taylor. T.CJ.:—This is an appeal heard in Edmonton, Alberta, on July 29, 1991, against an income tax assessment for the year 1988. The point at issue is the disallowance by the Minister of National Revenue ("respondent") of a claim by the taxpayer
Sobier, T.CJ.:—The appellant appeals from an assessment by the Minister of National Revenue (the "Minister") pursuant to section 160 of the Income Tax Act, R.S.C. 1952, c. 148 (am. S.C. 1970-71-72, c. 63) (the "Act"). The Minister
Lamarre Proulx, T.C.J. [Translation]:—This is an appeal from an assessment for benefit repayment under Part VII of the Unemployment Insurance Act, R.S.C. 1985, c. U-1 (the "Act") that, more specifically, concerns the application of
Kempo, T.CJ.:—These appeals involve the taxation years of 1984 and 1985 wherein the appellant disputed the respondent's reassessments involving the characterization of his dispositions of securities as being on income account. The appellant's pleaded position was that
Tremblay, T.CJ.:—This appeal was heard on common evidence with the appeal of Albert Cloutier (86-1583(IT)) in Quebec City, Quebec, on December 6, 1988. The arguments were heard on January 5 and 6, 1989, in Quebec City, and the case was taken under
Tremblay, T.CJ.:—This appeal was heard on common evidence with the appeal of Mercerie Manic Inc. (86-1580(IT) in Quebec City, Quebec, on December 6, 1988. The arguments were heard on January 5 and 6, 1989, in Quebec City, and the case was taken
Tremblay, T.CJ.:—This appeal was heard on January 12, 1990 Montreal, Quebec.
Rip, T.C.J.:—Oscar Forward, the appellant, has appealed from an assessment of income tax for 1985 by which the Minister of National Revenue ("Minister") disallowed his claim for a deduction in computing his taxable income in accordance with paragraph 109(1)(b)
Dussault, T.CJ.:—This is an appeal from an assessment by the respondent pursuant to section 227.1 of the Income Tax Act, R.S.C. 1952, c. 148 (am. S.C. 1970-71-72, c. 63) (the "Act") and s. 68.1 of the Unemployment
