Mogan, J.T.C.C.:—There are two issues in this appeal. The first is whether the appellant may report in ten equal annual instalments over the years 1984 to 1993 a large amount received in 1984. The second issue involves alternative claims for a
Kempo, J.T.C.C. (orally):—These informal procedure appeals concern the 1989 and 1990 taxation years of Gloria Lindstrom.
Paragraphs 2-5 of her notice of appeal dated September 9, 1993 raised the following matters:
Bowman, J.T.C.C.:— Mr. Hadi Sarraf appeals from assessments for 1980 and 1981 and his wife, Mrs. Ozra Sarraf, appeals from two assessments made on April 6, 1989 under section 160 of the Income Tax Act, R.S.C. 1952, c. 148 (am.
Brulé, J.T.C.C.:— These appeals involve the 1985, 1986 and 1987 taxation years of the appellant. The Minister of National Revenue ("Minister") allowed arming losses to the restricted amounts set out in subsection 31(1) of the Income Tax Act,
Beaubier, J.T.C.C. (orally):— This matter was heard in Vancouver, B.C., on February 4 and 8, 1994, pursuant to the informal procedure of this Court. The appellant’s wife, Ann-Marie Kachmar, testified on his behalf. Evelyn Koffeman, senior agent, Client
Margeson, J.T.C.C.:— This matter was heard under the informal procedure and the decision is given thereunder.
Sarchuk, J.T.C.C. (orally):— These are the appeals of Terance James Lajoie from assessments of his 1987 and 1988 taxation years. By these assessments the Minister of National Revenue added the amounts of $9,459.85 and $18,742.73 to the appellant’s income
O’Connor, J.T.C.C.:— These appeals were heard in Toronto, Ontario on February 11, 1994 pursuant to the informal procedure of this Court. The only issue in this case is whether the appellant is entitled to deduct rental losses in the taxation years
Brulé, J.T.C.C.:— This is an appeal wherein the Minister of National Revenue increased the appellant’s income for the 1986 taxation year by the amount of $140,437, being $135,000 as an “Employee Loan Forgiven” and $5,437 as a "Deemed Interest Benefit".
Christie, A.C.J.T.C.C.:— These appeals were heard together on common evidence. The reassessment under appeal in every instance relates to 1988. The issue is whether the profit realized by each appellant on the disposition of real estate at 7 Christopher Court,
