Beaubier, J.T.C.C.:—This appeal pursuant to the General Procedure of this Court was heard at Vancouver, British Columbia on February 2, 7 and 9, 1994. The appellant called the following witnesses:
Taylor, J.T.C.C.:—These are appeals under the informal procedure, heard in Calgary, Alberta, on December 8, 1993, against income tax assessments for the taxation years 1988 and 1989, in which the Minister of National Revenue increased the reported income of
Bowman, J.T.C.C.:—This appeal is from a reassessment for the 1991 taxation year under which the late Mrs. Chadwick was treated on having received a dividend on the redemption of her shares rather than a capital gain on the sale thereof.
Sarchuk, J.T.C.C.:—This is an appeal by the Toronto-Dominion Bank (the bank) from an assessment by the Minister of National Revenue (the Minister) made on the basis that pursuant to subsection 153(1.3) of the Income Tax Act, R.S.C. 1952,
Rip, J.T.C.C. (orally):—The facts are not an issue, your credibility is not questioned by the Minister of National Revenue. The facts are that you were employed as a tax accountant in 1989 with the Royal Bank of Canada. You resided in
Garon, J.T.C.C.:—These are appeals from income tax assessments dated March 16, 1990, for each of the seven appellants for the 1987 and 1988 taxation years. In those assessments for 1987, the Minister of National Revenue included in computing the income
Hamlyn, J.T.C.C.:—First Farm Inc. (formerly Romo Seafood Ltd.) ("First Farm") [1] has appealed an assessment for the 1987 taxation year. The assessment was confirmed by the Minister of National Revenue (the "Minister") on November 26, 1990.
Hamlyn, J.T.C.C.:—This is in the matter of Majean Investment Co., appellant, and Her Majesty the Queen, respondent.
This is an appeal with respect to the appellant's income tax reassessment for the 1987 taxation year. The appellant is a body corporate carrying on business at 72 MacLaren Street in the City of Ottawa, Province of Ontario.
Garon, J.T.C.C.:—These are appeals from assessments for the appellant's 1985, 1986 and 1987 taxation years. By those assessments the Minister of National Revenue, in reliance on paragraph 12(1)(x) of the Income Tax Act, R.S.C. 1952, c.
O’Connor, J.T.C.C.:—These appeals were heard in Toronto, Ontario on February 8, 1994 pursuant to the General Procedure of this Court. The issues in these appeals were
