Archambault, J.T.C.C.:—In this appeal governed by the informal procedure, the appellant is contesting the assessment by the Minister of National Revenue (the "Minister") which disallowed a sum of $18,000 claimed as alimony for the 1989 taxation year.
Mogan, J.T.C.C.:—The appellant is a drover and farmer. As a drover, he purchases cattle for immediate resale usually at the Toronto stockyards through the United Co-Operatives of Ontario ("UCO"). He buys the cattle from individual farmers and from local barn sales. For the years 1983 to 1987, the appellant filed income tax returns showing gross revenue from his cattle sales in the range of $2,700,000 to $4,500,000. The appellant has never maintained any books and records for his business as cattle drover.
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:
