Taylor, T.C.J.:—These are appeals heard on common evidence in Belleville, Ontario on June 9, 1992, against income tax assessments which are detailed below. While the points at issue were somewhat different for the various appellants, the Court's understanding of
Teskey, T.C.C.J.:—The appellant elected to have his appeals heard under the informal procedure. He appeals his reassessments wherein the Minister of National Revenue (the "Minister") added to the appellant's income for 1987 and 1988 moneys received from Bernt
Kempo, T.C.J.:—This is an appeal against an assessment for tax issued by the respondent acting through the Minister of National Revenue in respect of the taxation year 1989. The appellant claims entitlement to a greater capital gains exemption on the
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:
