Bell, T.C.C.J.:—These appeals are in respect of the 1982, 1983, 1984 and 1985 taxation years from reassessments under subsection 31(1) of the Income Tax Act, R.S.C. 1952, c. 148 (am. S.C. 1970-71-72, c. 63) (the "Act"). The
Tremblay, T.C.C.J.:—This appeal was heard on March 22, 1991 and on May 29,1992 at the city of Montreal (Quebec).
Garon, T.C.C.J.:—This appeal is governed by the provisions of the Tax Court of Canada Act, S.C. 1980-81-82-83, c. 158, and the Tax Court of Canada Rules which apply to the informal procedure.
Rip, T.C.C.J.:—Wenger's Limited ("Wenger's") and Dorso Optics Ltd. (” Dorso"), the appellants, have appealed assessments of tax, dated March 23, 1983 and February 4, 1982, respectively, pursuant to subsection 215(6) [1] of the Income
Tremblay, T.C.C.J.:—This appeal was heard on March 2, 1988 in the city of Sherbrooke, Quebec.
Tremblay, T.C.CJ.:—This appeal was heard at Québec City on July 12, 1989.
Tremblay, T.C.C.J.:—This appeal was heard at Québec, Quebec.
The point at issue is whether the appellant is correct
Bowman, J.T.C.C.:—These appeals, from reassessments for the 1985, 1986 and 1987 taxation years, were heard under the General Procedure of this Court. They raise the question whether the interest earned on a fund created to provide training of members of
Beaubier, T.C.C.J.:—This matter was heard in Regina, Saskatchewan, on August 25, 1992. It is an appeal pursuant to the general procedure of this Court. The appellant was the only witness. He was reassessed and denied deductions of allowable business investment
Brulé, T.C.C.J.:— These appeals were heard on common evidence. For Madeline Stevens Jarema her 1985 and 1986 taxation years were involved, and for Paul Jarema the 1984, 1985, 1986 and 1987 years were involved. The Minister in these years assessed and
