Kempo, J.T.C.C.:—This informal procedure appeal concerns the appellant’s 1990 taxation year which arose from the disallowance by the respondent acting through the Minister of National Revenue (the "Minister") of his claim for a residence deduction pursuant to paragraph
Taylor, J.T.C.C. (orally):—I think that's the summary of it as far as Mr. Afsharian is concerned and I take your point with regard to the paucity of information quite seriously, Mr. Bundgard, and quite frankly I’d like you to summarize very briefly
Mogan J.T.C.C. (orally):—This is an appeal in respect of the 1989 and 1990 taxation years. There are two issues before the Court. The first issue is whether a certain amount received by the appellant with respect to the last payroll period for
Lamarre Proulx, J.T.C.C.:—The question at issue concerns the deductibility of legal costs in the computation of the income of the appellant for the 1987 and 1988 taxation years.
Lamarre Proulx, T.C.C.J.:—The appellant instituted an appeal from a reassessment of the Minister of National Revenue (the "Minister") for the 1988 taxation year.
Couture, C.J.T.C.C.:—This appeal heard under the rules of the informal procedure concerns the 1991 taxation year of the appellant. The latter acted for herself.
Lamarre Proulx, J.T.C.C.:— These are appeals concerning the 1985, 1986 and 1987 taxation years. The assessments under appeal were made following a calculation of the appellant’s income made using the net worth method. The total adjusted income based on
Couture, C.J.T.C.C.:—This appeal concerns the appellant’s 1990 taxation year. He acted for himself and asked to proceed under the informal procedure.
Bowman, J.T.C.C. (orally):—This is an appeal from the reassessment of Mr. Nickolas Mourtzis for his 1987 taxation year and it has to do with the question of whether an amount received by him was an eligible capital amount on the disposition
Couture, CJ.T.C.C.:—This appeal was heard under the rules of procedure of the Tax Court of Canada governing the informal procedure. The appellant acted on his own behalf in appealing from assessments for the 1987 and 1988 taxation years. In reassessing
