Alamar Farms Ltd. v. The Queen, 93 DTC 121, [1993] 1 CTC 2682 (TCC) -- text
Kempo, T.C.C.J.:—These appeals concern the appellant's 1987, 1988 and 1989 taxation years.
Brian Morris v. Her Majesty the Queen, [1993] 1 CTC 2680, 93 DTC 316 -- text
Bonner, T.C.C.J.:—The appellant Brian Morris seeks an order striking out paragraph 6(k) of the reply to the notice of appeal filed by the respondent. He appeals from an assessment of income tax for the 1988 taxation year. On assessment, the Minister
Souhiel Saikely v. Minister of National Revenue, [1993] 1 CTC 2673, 93 DTC 397 -- text
Hamlyn, T.C.CJ. (orally):—In the matter of Souhiel Saikely and the Minister of National Revenue, this is an appeal filed on November 7, 1988, with respect of the 1981, 1982 and 1983 taxation years.
Peter De Verteuil and Reni De Verteuil v. Her Majesty the Queen (Informal Procedure), [1993] 1 CTC 2669 -- text
Mogan, T.C.CJ.:—Mr. Peter De Verteuil and his wife Mrs. Reni De Verteuil commenced appeals in this Court concerning the deduction of legal expenses which they incurred in the taxation years 1987 and 1988. These appeals were heard on common evidence. The
Réjean Lagacé v. Minister of National Revenue, [1993] 1 CTC 2662, 93 DTC 1144 -- text
Lamarre Proulx, T.C.CJ.:—The appellant has appealed from a reassessment by the respondent Minister of National Revenue (the"Minister") for the 1985 taxation year.
Michel Champagne v. Minister of National Revenue, [1993] 1 CTC 2655, 93 DTC 479 -- text
Tremblay, J.T.C.C:—This appeal was heard on April 7, 1992, in Sherbrooke, Quebec.
Francis Dunleavy v. Her Majesty the Queen, [1993] 1 CTC 2648 -- text
Hamlyn, T.C.C.J.:—The appellant purchased a residential unit (the''unit") and in January of 1988 sold the unit and made a profit of $47,292 (the ” profit"). The appellant's 1988 tax return (the "return") did not reflect the profit. In reassessing the appellant's return, the Minister of National Revenue (the"Minister") included the profit in the appellant's income. In addition, the Minister levied penalties (the " penalties”) under subsection 163(2) of the Income Tax Act, R.S.C. 1952, c. 148 (am. S.C. 1970-71-72, c. 63) (the "Act")..
Danza Del Sol Holdings Ltd. And Dr. Douglas Bruce v. Her Majesty the Queen, [1993] 1 CTC 2646, 93 DTC 447 -- text
Hamlyn, T.C.C J.:—The appeals in this matter were filed March 6, 1991.
Verena Katzenstein v. Her Majesty the Queen (Informal Procedure), [1993] 1 CTC 2645 -- text
Bonner, T.C.C.J. (orally):— Well, Mr. Katzenstein, I'm going to dismiss your wife's appeals. There are two taxation years involved, 1989 and 1990.
André Dumont v. Minister of National Revenue, [1993] 1 CTC 2643, 93 DTC 1167 -- text
Garon, T.C.C.J. (orally):—These appeals are from assessments relating to the 1982, 1983 and 1984 taxation years. By these assessments, the Minister of National Revenue disallowed the deduction of the following amounts for the years indicated:
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