Christie, A.C.J.T.C.C.:—On December 22, 1986, the appellant transferred real estate located on 8th Street in the City of Saskatoon that is legally described as NW /419-36-4 W 3rd ("the Kosten property") to Boychuk Develop- ments Ltd. It is the contention
Dussault, T.C.C J.:—
Margeson, T.C.C.J.:—The appellant filed appeals from reassessments by the Minister for the 1983, 1984, 1985 and 1986 taxation years. Before trial, the appellant withdrew the appeal with respect to the 1984 taxation year.
Garon, T.C.C.J. [Orally]:—This is an appeal from an income tax assessment numbered 1662, dated September 11, 1989, made by the Minister of National Revenue. This assessment was made on the basis that the appellant failed to comply with a requirement
Garon, T.C.C.J.:—In this case, the appellant appeals reassessments dated June 23, 1988 in respect of the 1982, 1983 and 1984 taxation years and a reassessment dated May 5, 1989 for his 1985 taxation year. By these reassessments, the respondent increased
Mogan, T.C.C J.:—The appeals herein are from reassessments for the years 1980, 1981, 1982, 1983, 1984 and 1985. The issues are all questions of fact which will be determined by reference to the credibility of the appellant, the presence or absence
Hamlyn, T.C.C.J.:—In his income tax return for the 1985 taxation year, the appellant claimed a "Canadian exploration expense" deduction in the computation of his income; subsequently, the respondent denied the deduction by way of the reassessment.
Sobier, T.C.C.J.:—The appellant appeals from the reassessment by the respondent for his 1979 taxation year whereby the respondent added to the appellant’s income for the year the amounts $130,650 and $14,531 as having been appropriated by the appellant from 336162 Ontario
Garon, T.C.CJ.:—In this case, the appellant appeals reassessments dated October 11, 1989, and October 7, 1988, for the 1985 and 1986 taxation years respectively. By his reassessments the respondent added to the appellants income for the 1985
Garon, T.C.C.J.:—This is a motion by the Minister of National Revenue for dismissal of the appeal brought by the appellant with respect to its 1981 taxation year, on the ground that this Court does not have jurisdiction. The notice of motion herein
