Brulé, T.C.C.J.:—This appeal involves the appellant's 1982, 1983 and 1984 taxation years in which the Minister of National Revenue ("Minister") disallowed certain expenses claimed from underwater diving operations on the grounds that the taxpayer was not carrying on
Sarchuk, T.C.C.J.:—These are appeals by Paul Voloudakis (Voloudakis) and Aleka Voloudakis (Aleka) from assessments of income tax for their respective 1986, 1987, 1988 and 1989 taxation years. The appeals were, on consent, heard at the same time.
Brulé, T.C.C.l.:—ln this appeal the taxpayer was refused a deduction of $46,000 in his 1986 taxation year which was incurred as a licensing expense. The Minister of National Revenue ("Minister") treated the amount as an eligible capital expenditure as opposed
Archambault, T.C.C.J.:—These appeals, governed by the informal procedure, are from income tax assessments in respect of the 1989 and 1990 taxation years. The respondent disallowed $10,100 and $7,500 for the 1989 and 1990 taxation years respectively which amounts had
Rip, T.C.C.J.:—In appealing an assessment for 1990, the appellant complains that her section 7 and section 15 rights under the Canadian Charter of Rights and Freedoms ("Charter") have been infringed upon because paragraph 56(1)(b)
Beaubier, T.C.C.J.:—These matters were heard on common evidence on July 23, 1993 at London, Ontario. They are appeals pursuant to the informal procedure of this Court. The only witnesses were the two appellants.
Brulé, T.C.C.J.:—The appellant has brought a motion for an order that this appeal be heard by way of the general procedure.
Beaubier, T.C.C.J.:—This matter was heard in Winnipeg, Manitoba on July 12, 1993. It is an appeal Pursuant to the general procedure of this Court. At the outset counsel agreed that appeals numbered 91-1777(IT), 91-1779(IT) and 91-1780(IT) would be determined
Brulé, T.C.C.J.:—The appellant was assessed penalties with respect to his 1988 taxation year and hereby appeals the imposition of such penalties.
Brulé, T.C.C.J.:—This appeal involves the taxpayer's 1990 taxation year in which Revenue Canada added $22,000 to the declared income and disallowed $1,150.85 expenses claimed by the appellant.
