P.R. Dussault, T.C.C.J. (orally):—These are appeals from reassessments issued by the respondent in respect of the appellant's 1986 and 1987 taxation years. In those assessments, based on expert appraisals, the respondent reduced the value of gifts of
Lamarre Proulx, T.C.C.J. (orally):— The appellant is appealing from a tax assessment by the respondent, the Minister of National Revenue, for the 1989 taxation year.
Brulé, T.C.C.J.:—This is an appeal involving the taxation years of 1986 and 1987 wherein the appellant was disallowed certain deductions from his income. He had claimed some debts as non-capital losses or in the alternative noncapital losses could be claimed
P.R. Dussault, T.C.C.J. (orally):—These are appeals from assessments made by the respondent under the provisions of paragraph 214(3)(a) and subsections 15(2), 212(2), 215(1), 215(6) and 227(8) of the Income Tax Act, R.S.C. 1952, c. 148
P.R. Dussault, T.C.C.J.:—These are appeals from reassessments for the 1985 and 1986 taxation years in which the respondent, the Minister of National Revenue (the"Minister"), allocated to the appellant income arising from two contracts with Télé-Métropole Inc. ("TM") to conceive the television series," L'Or du Temps". The appellant disputed this allocation and claimed that this income was that of the corporation, Les Entreprises Réal Giguére Inc. ("Entreprises R.G.”).
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
Hamlyn, T.C.C.J.:—
The appellant, NRB Inc., appeals reassessments dated May 16, 1990, in respect of its 1986, 1987 and 1988 taxation years.
Mogan, T.C.C.J.:— The appellant is an employee of Adventure Tours, a division of Akard Enterprises Ltd., a Quebec corporation engaged in the business of vacation travel. Adventure Tours assembles and sells tour packages to popular vacation destinations. These tour
Lamarre Proulx, T.C.C.J.:—This appeal was heard at the same time as the following appeals:
Gladstone Investment Corporation (91-203),
Loudee Holdings Inc. (91-205),
Bell, T.C.C.J.:— The appellant was formed by an amalgamation, on August 12, 1987, of a number of corporations including Campbell Red Lake Mines Ltd. (“Campbell Red Lake"). The appeal relates to notices of reassessment dated December 7, 1989, January 18,
