The Estate of the Late William Tatarchuk v. Minister of National Revenue, [1993] 1 CTC 2440 -- text

Bowman, T.C.C.J.:— This is an appeal by the executor of the estate of the late William Tatarchuk from an assessment made against the estate in respect of the income for the 1986 taxation year of William Tatarchuk. The appeal relates to the

David Robinson v. Minister of National Revenue, [1993] 1 CTC 2406, 93 DTC 254 -- text

Rowe, D.T.C.C.J.:—The appellant appeals from an assessment of income tax for his 1986 taxation year whereby the respondent included into income the sum of $64,022.19 as funds or property of David Robinson Ltd. having been appropriated by the appellant and

Jimmy Haim Levy and Albert Levy v. Minister of National Revenue, [1993] 1 CTC 2400 -- text

Lamarre Proulx, T.C.C.J.:— These appeals were heard on common evidence. The appeals concern the 1985, 1986 and 1987 taxation years. The point at issue is whether the purchase and sale of two buildings is an adventure in the nature of trade

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