Beaubier, T.C.C.J.:—This matter was heard in Edmonton, Alberta, on June 25, 1992.
Mr. MacDonald was the only witness. He has appealed a reassessment concerning his 1986 taxation year.
Bell, T.C.C.J.:—The appellant has appealed from reassessments of his 1985 and 1986 taxation years.
The following facts were not in dispute:
Couture, C.T.C.C.J.:—This is an appeal from an assessment for the 1983 taxation year. The relevant facts on which that assessment is based were admitted by the parties, and may be summarized as follows:
Bonner, T.C.C.J.:—This is an appeal from an assessment of income for the appellant's 1986 taxation year. The fiscal year ended on December 30. At issue is the timing of recognition of income earned by the appellant under three contracts, called the first and second CN contracts and the Indonesian contract. The appellant calculated its income for 1986 from the first CN contract on the completed contract basis, that is to say, it disregarded the receipt of instalments of the price payable to it under the contract until all of its obligations were fulfilled.
Rip, T.C.C.J.:—George M. Wolf ("Wolf") appealed his income tax assessments for 1983 and 1984 on the basis the Minister of National Revenue ("Minister"), the respondent, erred in including in his income for each of 1983 and 1984 the amounts of $491.22
Tremblay, T.C.C.J.:—These appeals were heard on common evidence.
Couture, C.T.C.C.J.:—The assessments under appeal are dated December 8, 1983, for the 1980 and 1981 taxation years.
The appellant gave evidence, acting for himself, and stated the following facts:
Taylor, T.C.C.J.:—These are appeals heard in Toronto, Ontario, on April 1, 1992, against income tax assessments for the years 1985 and 1986 in which the Minister of National Revenue included in the calculation of the Gross Investment Revenue (G.I.R.) of
Mogan, J.T.C.C.:—This is an appeal in respect of the appellant's 1988 taxation year. The respondent admitted all of the facts alleged in the notice of appeal and no evidence (oral or documentary) was entered at the hearing. The appeal was argued on
Tremblay, T.C.C.J.:—This appeal was heard on November 26 and 27,1991 at Montreal, Quebec. The transcript was received by the Court on January 27, 1992.
