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
Bell, J.T.C.C. (orally):—The decision which I must make in this case is based entirely upon fact. In my opinion, the valuation that I must determine in respect of the transaction in question of land transfer by the appellants to Duncan Associates Ltd. in January
McArthur, J.T.C.C. (orally):—This appeal was heard in Regina, Saskatchewan on December 8, 1993, pursuant to the general procedure of this Court. The appellant, Daniel F. Glass, appeals the penalties imposed by the Minister of National Revenue for 1988 and
Brulé, J.T.C.C.:—These appeals, heard on common evidence under the informal procedure provisions of the Tax Court of Canada Act, R.S.C. 1985 c. T-2, involve the Minister of National Revenue ("Minister") reassessing the appellants
Léger, D.J.T.C.C.:—These appeals were heard under the informal procedure of this Court.
Archambault, J.T.C.C.:—These are appeals from reassessments for the 1987 and 1988 taxation years. The issue is whether the amounts of $2,757 received in 1987 and $3,010 in 1988 constitute taxable income in the hands of the appellant as alimony under
McArthur, J.T.C.C.:—This is an informal procedure appeal for the appellant's 1991 taxation year. The respondent disallowed the appellant from claiming child care expenses of $1,858 pursuant to section 63 of the Income Tax Act, R.S.C. 1952, c.
Rowe, D.J.T.C.C.:—These appeals were heard under the general procedure of this Court.
Rip, J.T.C.C.:—LB. Pedersen Ltd. ("corporation") appeals from an assessment with respect to its 1988 taxation year in which the Minister of National Revenue, Taxation ("Minister"), disallowed a reserve in the amount of $152,794.14 claimed as a deduction in computing
