Judy Tollefson v. Her Majesty the Queen (Informal Procedure), [1994] 1 CTC 2507 -- text
Margeson, J.T.C.C.:— This matter was heard under the informal procedure and the decision is given thereunder.
Terrance James Lajoie v. Her Majesty the Queen, [1994] 1 CTC 2503 -- text
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
Jose Alves v. Her Majesty the Queen (Informal Procedure), [1994] 1 CTC 2500 -- text
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
Norris v. The Queen, 94 DTC 1478, [1994] 1 CTC 2495 (TCC) -- text
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".
Mario Di Renzo, Eva Di Renzo, Benedetto Di Renzo, and Benedetto Di Renzo and Rose Di Renzo, Executors of the Estate of the Late Antonio Di Renzo v. Her Majesty the Queen, [1994] 1 CTC 2486, 94 DTC 1782 -- text
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,
Discovery Research Systems Limited v. Her Majesty the Queen, [1994] 1 CTC 2473, 94 DTC 1510 -- text
Kempo, J.T.C.C.:— These general procedure appeals concern the appellant’s 1987 and 1988 taxation years, its fiscal periods being April 1, 1986 to March 31, 1987,’and April 1, 1987 to March 31, 1988, respectively.
Placements T.S. Inc. v. The Queen, 94 DTC 1302, [1994] 1 CTC 2464 (TCC) -- text
Lamarre Proulx, J.T.C.C.:— This appeal concerns the appellant’s 1986 taxation year.
Barry J. Reiter and Karen Malatest v. Her Majesty the Queen, [1994] 1 CTC 2460 -- text
Christie, A.C.J.T.C.C. (orally):— These appeals were heard together on common evidence. The appellants are husband and wife. The year under appeal is 1990. Paragraphs one to 14 of the notice of appeal read:
Gestion S.A.P. Inc. v. Minister of National Revenue, [1994] 1 CTC 2450, 94 DTC 1349 -- text
Rip, J.T.C.C.:— Gestion S.A.P. Inc. (“the appellant") instituted the appeal from income tax assessments made by the respondent, the Minister of National Revenue (the "Minister"), for its taxation years 1981 to 1986 inclusive.
Sharon Webster v. Her Majesty the Queen (Informal Procedure), [1994] 1 CTC 2449 -- text
Sobier, J.T.C.C. (orally):— Ms. Webster, the Income Tax Act, R.S.C. 1952, c. 148 (am. S.C. 1970-71-72, c. 63) (the "Act") of Canada provides for the payment of tax on a self-assessing basis, that is, people are to divulge all
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