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
Mogan. T.C.J.:—The issue in this appeal is whether the appellant, as director of a corporation, is personally liable under 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’’) to pay
Christie, A.CJ.T.C.:—The first question that must be addressed and answered in determining this appeal is: Do its facts regarded in conjunction with paragraphs 60(b) and (c.1) of the Income Tax Act, R.S.C. 1952, c. 148 (am. S.C. 1970-71-72, c.
Bonner, T.C.J.:—This is an appeal from an assessment of income for the 1985 taxation year. During that year he sold shares of Wilde Brothers Farms Ltd. (hereafter "the company"). The issue is whether the appellant is a person who disposed of "qualified farm
