Yong Tai Choi and Soon-Ok Choi v. Minister of National Revenue, [1991] 2 CTC 2315 -- text
Sobier, T.CJ.:—These appeals were heard on common evidence.
Counsel for the appellants and respondent produced and filed an agreed statement of facts.
Nancy Murray, Paul Murray, Paul S. Zitir, Dr. Michael Piercell, Alexander-Leopold Strausz, Jerry Nickels, Dr. Robert Lan Hing Ming, Dr. Merrill E. Nesseth, Elfrieda Nickels, Charles McFarlane, Charles L. Beaudoin, Dr. M.J. Ziter, Joseph Piercell, Roxana S. Chow, Ernst D. Bondy and Ronald Neily v. Minister of National Revenue, [1991] 2 CTC 2308 -- text
Taylor, T.C.J.:—These are appeals heard on common evidence at London, Ontario on July 9 and 10, 1991 against income tax assessments, in which the Minister of National Revenue ("respondent") had disallowed a claim for an operational loss for the taxation
Bayer v. MNR, 91 DTC 1035, [1991] 2 CTC 2304 (TCC) -- text
Lamarre Proulx, T.C.J.: —This is an appeal from an assessment of tax for the year 1988.
Pazner Scrap Metals Company Limited v. Minister of National Revenue, [1991] 2 CTC 2295, 91 DTC 1153 -- text
Rip, T.C.J.:— The issue in this appeal is whether the appellant, Pazner Scrap Metals Company Ltd. ("Scrap"), ought to be allowed to deduct an amount of $103,725 in computing income for 1987 on the basis the amount was an expense, referred to
John M. Fedyna and Fedyna Construction Limited v. Minister of National Revenue, [1991] 2 CTC 2288, 91 DTC 1014 -- text
Mogan, T.C.J.: — The appeals of John M. Fedyna v. M.N.R. (88-84IT) and Fedyna Construction Ltd. v. M.N.R. (88-184IT) were heard together on common evidence. In these reasons for judgment, John M. Fedyna will be referred to as “the appellant"
Robin J. McKinnon v. Minister of National Revenue, [1991] 2 CTC 2284, 91 DTC 1002 -- text
Sobier, T.C.J.: —The appellant appeals the reassessments of the respondent whereby the respondent disallowed the federal sales tax credits claimed in the 1988 and 1989 taxation years.
James Forestell v. Minister of National Revenue, [1991] 2 CTC 2278, 91 DTC 998 -- text
Taylor, T.C.J.:—These are appeals heard in Belleville, Ontario, on June 4, 1991, against income tax assessments for the years 1984 and 1985 in which the Minister of National Revenue ("respondent") disallowed certain expenses as follows:
Leung v. MNR, 91 DTC 1020, [1991] 2 CTC 2268 (TCC), rev'd 93 DTC 5467 (FCTD) -- text
Rip, T.CJ.:—This is an appeal from an assessment of tax made pursuant to subsection 227(10) of the Income Tax Act, R.S.C. 1952, c. 148 (am. S.C. 1970-71-72, c. 63) (the "Act") for an amount payable by Joseph Leung, the
B Morecroft v. MNR, 91 DTC 937, [1991] 2 CTC 2265 (TCC) -- text
Rip, T.CJ.:—The appellant, James G. Morecroft ("Morecroft") appeals from his assessment for 1988 on the basis that he is entitled to a Northern Residence deduction of $4,050 since he resided in a prescribed area throughout a period of six months or
Ingram v. MNR, 91 DTC 939, [1991] 2 CTC 2259 (TCC) -- text
Teskey, T.CJ.:—The appellant appeals his reassessment for the year 1987 wherein the respondent determined that the appellant had received, by virtue of him being a director of Electromagnetic Inc. (O.E.X.), income from stock options of $335,925 in accordance with
Pages
