Teskey, T.C.C.J.:—The appellant appeals his reassessment for 1986 wherein the Minister of National Revenue (the"Minister") disallowed a reported terminal loss on a building (that had been torn down in 1986) in Peterborough, Ontario, on land municipally known as 136
Couture, T.C.C.J.:—Il s'agit d'un appel à l'encontre d'une cotisation pour l'année d'imposition 1985 à l'égard de laquelle l'intimé a imposé une pénalité de 1 314,14 $ aux termes du paragraphe 162(1) de la Loi de l'impôt sur le
Bonner, T.C.C.J.:—The appellant appeals from assessments of income tax for the 1987 and 1988 taxation years. On assessment the respondent disallowed deductions made under subparagraph 110(1)(f)(iii) of the Income Tax Act, R.S.C. 1952, c. 148
Sarchuk, T.C.C J.:—This is the appeal of Mr. Guncer Kesebi with respect to assessments of taxation for his 1985, 1986 and 1987 taxation years. The issue arises as follows: the respondent issued notices of reassessment dated June 19, 1989, notifying
P.R. Dussault, T.C.C.J.:—In the course of these appeals from reassessments for the appellant’s 1980 and 1981 taxation years, the respondent, after having filed a reply to the notice of appeal, made a motion for the following:
Tremblay, T.C.C.J.:—
Bowman, T.C.C.J.:—I reserved judgment on this motion to extend time for filing a notice of objection in part because of the complexity of the statutory provisions involved but more importantly because it reveals an appalling state of affairs that cries
Bowman, T.C.C.J.:—This is an appeal from assessments of income tax for the 1981, 1983, 1984 and 1985 taxation years of the appellant, Arthur McKervey.
Tremblay, T.C.C.J.:—
In this appeal, there are five (5) possible points at issue.
Sobier, T.C.C.J.:—The appellant appeals from the assessment by the respondent with respect to the appellants 1984 taxation year whereby the respondent included as ordinary income the amount of $156,853 being the appellant's share of profit earned from the sale
