McArthur, J.T.C.C.:—These are appeals from a reassessment of income tax for the 1989, 1990 and 1991 taxation years under the informal procedure of this Court. In the reassessment, the Minister disallowed certain expenses against rental income for each year in
Brulé, J.T.C.C.:—This appeal results from a disallowance of expenses claimed by the appellant in his 1990 taxation year and the appellant elected to proceed under the informal procedure provisions of the Tax Court of Canada Act,
Bell, J.T.C.C.:—Mr. Lightburn (herein called "Lightburn") filed and served a notice of motion in respect of an appeal from assessments for the 1980, 1981, 1982 and 1983 taxation years. The first motion, expressed to be brought pursuant to Rule 82 of the Tax Court
Bowman, J.T.C.C.:—These appeals were heard together and are, in the case of Otineka Development Corp., from an assessment for 1986 and, in the case of 72902 Manitoba Ltd., from assessments for 1986 and 1987. In both cases the issue is whether the
Archambault, J.T.C.C.:—The only issue raised by the appeal of the appellant is the penalty under subsection 163(2) of the Income Tax Act, R.S.C. 1952, c. 148 (am. S.C. 1970-71-72, c. 63) (the "Act") in connection with undisclosed income
Sobier, J.T.C.C.:—The appellant appeals from the assessment by the Minister of National Revenue (the "Minister"), for his 1988 and 1989 taxation years, whereby the Minister included in his income for 1988, the amount of $72,917, and for 1989, the amount
Sobier, J.T.C.C. (orally):—The Court is now prepared to give reasons for judgment in the matter of Harris Steel Group Inc. v. The Queen, 91-1669G.
Sobier, J.T.C.C.:—The appellant appeals from the assessments by the Minister of National Revenue (the "Minister") for his 1990 taxation year whereby the Minister included in his income for that year, an amount equal to the amount the appellant became entitled to on deregistering a registered retirement savings plan (the "RRSP").
The parties filed an agreed statement of facts and the relevant portions are set out below:
Rip, J.T.C.C.:—In computing her income for 1991 Jo-Anne McCluskie ("McCluskie") deducted child care expenses of $10,205.78. The Minister of National Revenue ("Minister"), in reassessing McCluskie, reduced the amount of child care expenses deductible in computing her income
Teskey, J.T.C.C.:—The appellant appeals his assessments of income tax for the years 1986, 1987 and 1988. These appeals were heard under the General Procedure Rules.
The two issues before me are:
1. Whether a benefit was conferred by ASDCO Holdings Inc. ("Holdings") on the appellant in his capacity as a shareholder of Holdings within the meaning of section 15 of the Income Tax Act, R.S.C. 1952, c. 148 (am. S.C. 1970-71-72, c. 63) (the "Act"), and
