Mogan, J.T.C.C. (orally):—The appellant is an elementary school teacher employed by the York Region Board of Education just north of the City of Toronto. She was a classroom teacher from 1970 to 1988. In June 1988, upon her application, she was
Mogan, J.T.C.C.:—The appeals of Lyle B. Blair v. M.N.R. (Court No. 90-2581) and L.B. Blair Management Ltd. v. M.N.R. (Court No. 90-2978) were heard together on common evidence. In these
Bowman, J.T.C.C.:—These appeals relate to assessments for the 1985, 1987 and 1988 taxation years. The matter was originally framed as a motion under section 58 of the Tax Court of Canada Rules (General Procedure) for the determination of a question of
Tremblay, J.T.C.C.:—This appeal was heard on June 15, 1993, in Montréal, Quebec.
Tremblay, J.T.C.C.:—This appeal was heard on July 6, 1993, at Quebec City, Quebec. At the beginning of the hearing, it was admitted that the decision made in this case would apply to Réjeanne Boudreault (93-104).
Garon, J.T.C.C.:—This is an appeal from a reassessment of the Minister of National Revenue issued on April 17, 1990 for the 1982 taxation year.
Tremblay, J.T.C.C.:—This appeal was heard on June 16, 1993, in Montreal, Quebec.
Rip, J.T.C.C. (orally):—Mr. Papp.
MR. PAPP: Yes, Your Honour.
Garon, J.T.C.C.:—These are appeals by the eight appellants from income tax assessments dated January 10, 1989 made by the Minister of National Revenue (the ''Minister") for the 1986 taxation year. In those assessments, the Minister determined that the $813,250 gain realized by the appellants[1] in the sale on June 3, 1986 of the Place Charlevoix shopping centre located at 1000 Boulevard de Comporté, city of La Malbaie, Quebec, constituted business income.
Tremblay, J.T.C.C.:— This appeal was heard according to the informal procedure, on June 14, 1993, at Montréal, Quebec.
