McArthur, J.T.C.C.:—This is an informal procedure appeal for the appellant's 1991 taxation year. The respondent disallowed the appellant from claiming child care expenses of $1,858 pursuant to section 63 of the Income Tax Act, R.S.C. 1952, c.
Rowe, D.J.T.C.C.:—These appeals were heard under the general procedure of this Court.
Rip, J.T.C.C.:—LB. Pedersen Ltd. ("corporation") appeals from an assessment with respect to its 1988 taxation year in which the Minister of National Revenue, Taxation ("Minister"), disallowed a reserve in the amount of $152,794.14 claimed as a deduction in computing
Rowe, D.J.T.C.C.:—This appeal was heard under the informal procedure of this Court.
Brulé, J.T.C.C.:—The appellant is appealing a reassessment in respect to its taxation year ending June 30, 1986. In that year the appellant deducted $1,238,369 for the purpose of inducing various tenants to its office building known as Churchill Office Park
Mogan, J.T.C.C. (orally):—The appellant is an elementary school teacher employed by the York Region Board of Education just north of the City of Toronto. She was a classroom teacher from 1970 to 1988. In June 1988, upon her application, she was
Mogan, J.T.C.C.:—The appeals of Lyle B. Blair v. M.N.R. (Court No. 90-2581) and L.B. Blair Management Ltd. v. M.N.R. (Court No. 90-2978) were heard together on common evidence. In these
Bowman, J.T.C.C.:—These appeals relate to assessments for the 1985, 1987 and 1988 taxation years. The matter was originally framed as a motion under section 58 of the Tax Court of Canada Rules (General Procedure) for the determination of a question of
Tremblay, J.T.C.C.:—This appeal was heard on June 15, 1993, in Montréal, Quebec.
Tremblay, J.T.C.C.:—This appeal was heard on July 6, 1993, at Quebec City, Quebec. At the beginning of the hearing, it was admitted that the decision made in this case would apply to Réjeanne Boudreault (93-104).
