Mogan, T.C.C.J.:—In March 1989, the Minister of National Revenue issued a direction under subsection 247(2) of the Income Tax Act, R.S.C. 1952, c. 148 (am. S.C. 1970-71-72, c. 63) (the "Act") to the appellant with respect to its 1986
Watson, T.C.C.D.J. (informal procedure):—This appeal was heard under the Informal Procedure in Winnipeg, Manitoba, on November 4, 1992. Mr. Gay appeals against the taxes assessed by the Minister of National Revenue in respect of his 1986 taxation year. In computing his income for the 1986 taxation year, the appellant included net income in the amount of $722.84. In reassessing the appellant for this same year, the Minister included revised net income in the amount of $14,579 in computing his income and made the following adjustments:
Rip, T.C.C.J.:—Canalerta Technologies Inc. (" Canalerta") has appealed assessments issued in accordance with Part VII of the Income Tax Act, R.S.C. 1952, c. 148 (am. S.C. 1970-71-72, c. 63) (the "Act") denying its request for refunds
Rip, T.C.C.J.:—All but one of the issues in Mr. Perlingieri's ("Perlingieri") appeals for 1984 and 1985 were settled at commencement of trial in his appeals and those of Roma Construction (Niagara) Ltd. ("Roma"). The only issue before me was whether, for 1985, an
Bonner, T.C.C.J.:—The appellant carries on the business of a land developer, that is to say, it buys raw land, subdivides it into building lots, services the lots and sells them to construction companies. In its 1986 taxation year it paid a
Bonner, T.C.C.J.:—The appellant appeals from assessments under the Income Tax Act, R.S.C. 1952, c. 148 (am. S.C. 1970-71-72, c. 63) (the "Act") for the 1974, 1975, 1976 and 1977 taxation years. During those years the appellant engaged
Tremblay, T.C.C.J.:—This appeal was heard in Quebec City on November 6 and 7,1989 and on June 18 and 19, 1991. The latest information regarding the written arguments of the solicitors was received in May 1992.
Hamlyn, T.C.C.J.:—The parties proceeded by way of agreed statement of facts and written submissions.
The appellant appeals the reassessment of her 1984 taxation year.
Bell, T.C.C.J.:—The appellant, in his 1988 income tax return, claimed a deduction described therein under the general heading CALCULATION OF NORTHERN RESIDENTS DEDUCTIONS FOR 1988. Form 12222, attached to his return, providing for the calculation of such deduction states that it
Bowman, T.C.C.J.:—These appeals from reassessments for the appellant's 1985 and 1986 taxation years have to do with the inclusion by the Minister in the appellant's income for 1985 of the amounts of $135,866 and $35,872 as a“ benefit or advantage” within
