Lamarre Proulx, T.C.C.J.:— This is an appeal by way of the informal procedure for the year 1991. It concerns the deduction of premiums that may be paid pursuant to a registered retirement savings plan ("RRSP").
Brulé, T.C.C.J.:—This appeal involves an assessment by the Minister of National Revenue (" Minister”) dated July 5, 1990. A capital gain inclusion, by the appellant and a credit of $67,500 were deleted and disallowed respectively, in computing income for the appellant's 1988
Taylor, T.C.C.J.:—This is an appeal heard in Toronto, Ontario, on March 8, 1993, under the informal procedure rules of the Tax Court. The issue was the deductibility of an amount of $3,804.08 as travel expenses claimed by the appellant in connection with her
Rip, T.C.C.J.:—Jean-Guy Sénécal ("the appellant”) instituted the appeal from the income tax assessment made by the Minister of National Revenue ("the Minister") for the 1979 taxation year. The point at issue was whether the appellant received a capital gain
Lamarre Proulx, T.C.C.J.:— Mr. Cloutier is appealing by the informal procedure from an assessment by the Minister of National Revenue (the "Minister") for 1986.
Sobier, T.C.C.J. (orally):— Until the enactment of paragraph 3(f), the Federal Court and this Court through Chief Judge Couture made it clear that a positive amount was necessary in order to constitute income for the purposes of section 63. Section
Rip, T.C.C.J. (orally):— I've prepared the notes for reasons for judgment, and I do reserve the right of course, if necessary, to polish these notes up.
Sobier, T.C.C.J.:—The appellant appeals from the assessment by the Minister of National Revenue (the" Minister”), for his 1986 taxation year, whereby the Minister attributed to the appellant certain taxable dividends and interest received by the appellant's former spouse,
Christie, A.C.J.T.C.C.:—This appeal is governed by the informal procedure prescribed by section 18 and following sections of the Tax Court of Canada Act.
In computing his income for 1990 the appellant deducted $8,000 for child care expenses. The deduction relates to two children: Khirstyn born November 16, 1986, and Hillary born January 27, 1989. Deductions of this kind are authorized under section 63 of the Income Tax Act, R.S.C. 1952, c. 148 (am.
Rowe, D.T.C.C.J.:—The appellant, Douglas W. Sandner, appeals from a reassessment of income tax with respect to his 1982 and 1983 taxation years. Also appealing from reassessments of income tax on the same matter were Kenneth G. Sandner—87-2170(IT) and Charles
