Bowman, T.C.CJ.:—This appeal is from a reassessment of the appellant by the Minister of National Revenue under the Income Tax Act, R.S.C. 1952, c. 148 (am. S.C. 1970-71-72, c. 63) (the "Act") for its 1985 taxation year. The sole
Sarchuk, T.C.C.J.:—Victoria Privitera appeals from a reassessment of tax for her 1984 taxation year. In reassessing the respondent included in the calculation of her income the amount of $23,690 received by her during that year on the basis that this
Bowman, T.C.C.J.:—These appeals, with the consent of the parties, were heard together on common evidence. The years involved for both the individual, Edward Sinclair, and his two companies are 1979, 1980, 1981 and 1982. I was informed that the aggregate
Tremblay, T.C.C.J.:—The point at issue for determination is whether the appellant, which operates various types of businesses, was justified in considering amounts received by [sic] Geneseo of Canada Co. Ltd. (herein after called "Geneseo") as capital gains in
Brulé, T.C.C.J.:—Each of these appellants was reassessed for their 1985, 1986 and 1987 taxation years on the basis that their claims for manufacturing and processing deductions were denied. Each appellant appeals from the decision of the Minister.
At the outset of the hearing it was agreed that the appeals be heard on common evidence.
By way of background a brief description of the appellants is useful.
Garon, T.C.C.J.:—This is an appeal from a reassessment of tax and penalties made on August 31, 1989, by the Minister of National Revenue under the Income Tax Act, R.S.C. 1952, c. 148 (am. S.C. 1970-71-72, c. 63) (the "Act") in
Garon, T.C.C.J. [Translation] [Orally]:—In this case the appellant has appealed to this Court from income tax assessments dated November 18, 1988 for its 1986 and 1987 taxation years.
Sobier, T.C.C.J.:—The applicant applies for an order extending the time within which he may serve on the Minister of National Revenue (the "Minister") a notice of objection with respect to his 1985 taxation year.
Rip, T.C.C.J.:—The Minister of National Revenue, Taxation, the respondent, assessed the appellant, Bill Voukelatos ("Voukelatos"), for tax for 1985 by including in his income, pursuant to subsection 15(2) of the Income Tax Act, R.S.C. 1952,
Brulé, T.C.C.J.:—This is an appeal involving the taxation years 1980, 1981, 1982 and 1983 in which the appellant claimed the following:
1980—an allowable business investment loss of $25,406.64
