Sarchuk, J.T.C.C.:—This is an appeal by the Toronto-Dominion Bank (the bank) from an assessment by the Minister of National Revenue (the Minister) made on the basis that pursuant to subsection 153(1.3) of the Income Tax Act, R.S.C. 1952,

Rip, J.T.C.C. (orally):—The facts are not an issue, your credibility is not questioned by the Minister of National Revenue. The facts are that you were employed as a tax accountant in 1989 with the Royal Bank of Canada. You resided in

Garon, J.T.C.C.:—These are appeals from income tax assessments dated March 16, 1990, for each of the seven appellants for the 1987 and 1988 taxation years. In those assessments for 1987, the Minister of National Revenue included in computing the income

Hamlyn, J.T.C.C.:—First Farm Inc. (formerly Romo Seafood Ltd.) ("First Farm") [1] has appealed an assessment for the 1987 taxation year. The assessment was confirmed by the Minister of National Revenue (the "Minister") on November 26, 1990.

Garon, J.T.C.C.:—These are appeals from assessments for the appellant's 1985, 1986 and 1987 taxation years. By those assessments the Minister of National Revenue, in reliance on paragraph 12(1)(x) of the Income Tax Act, R.S.C. 1952, c.

O’Connor, J.T.C.C.:—These appeals were heard in Toronto, Ontario on February 8, 1994 pursuant to the General Procedure of this Court. The issues in these appeals were

Christie, A.CJ.T.C.C.:—This appeal was preceded by an appeal under the Income Tax Act, R.S.C. 1952, c. 148 (am. S.C. 1970-71-72, c. 63) (the "Act") that came on for hearing before my colleague Judge Bonner at Toronto, Ontario, on

Bonner, J.T.C.C.:—The appellant appeals from assessments under the Income Tax Act, R.S.C. 1952, c. 148 (am. S.C. 1970-71-72, c. 63) (the "Act") for the 1990 and 1991 taxation years. The issue is whether pension income received by the

Bowman, J.T.C.C.:—This appeal, from an assessment for the appellant’s 1985 taxation year has to do, if I understand the appellant's position correctly, with the assessment of interest.