Patrick Teevens v. Her Majesty the Queen (Informal Procedure), [1994] 1 CTC 2848 (Informal Procedure) -- text

Brulé, J.T.C.C.:—This appeal was brought under the informal procedure of the Tax Court of Canada Act, R.S.C. 1985, c. T-2. It involves the appellant’s 1991 taxation return in which the Minister of National Revenue ("Minister") has denied a deduction of $4,660 claimed on account of alimony.

Robert C. Hokanson v. Minister of National Revenue, [1994] 1 CTC 2845, 94 DTC 1472 -- text

Rowse, D.J.T.C.C.:—The appellant appeals from a reassessment of income tax for the 1985 taxation year. The respondent determined that the appellant's Cumulative Canadian Exploration Expense (C.E.E.) was $151,250 and not $302,500, as Claimed by the appellant.

Ravi Sakhuja and Debbie Sakhuja v. Her Majesty the Queen (Informal Procedure), [1994] 1 CTC 2840 -- text

Kempo, J.T.C.C. (orally):—These informal procedure appeals of Ravi Sakhuja and Debbie Sakhuja were, on consent application, joined for hearing on common evidence. The taxation years under appeal, 1986, 1987 and 1988 were identical to both appellants as were

Ramdeo Persaud v. Her Majesty the Queen (Informal Procedure), [1994] 1 CTC 2832 -- text

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

Navid Afsharian v. Her Majesty the Queen (Informal Procedure), [1994] 1 CTC 2830 -- text

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

Elizabeth Hruska v. Her Majesty the Queen (Informal Procedure), [1994] 1 CTC 2823 -- text

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

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