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
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.
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
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.
Tremblay, J.T.C.C:—This appeal was heard on April 7, 1992, in Sherbrooke, Quebec.
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")..
Hamlyn, T.C.C J.:—The appeals in this matter were filed March 6, 1991.
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.
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:
Lamarre Proulx, T.C.CJ.:— The appellant instituted an appeal from the assessment of respondent, the Minister of National Revenue (the"Minister"), for its 1986 taxation year.
