Hamlyn J.T.C.C.:—This is an appeal with respect to the 1991 taxation year, under the informal procedure.

Archambault J.T.C.C. (orally):-These are appeals governed by the informal procedure from income tax assessments for the 1980 to 1992 taxation years. The issue concerns the entitlement to the income tax credit for persons suffering from a mental or physical

Mogan J.T.C.C.:-The issue in this case, heard under the informal procedure, is whether the appellant received a taxable employee benefit when his employer asked him to move and then contributed a portion of the interest payable on the appellant’s increased house

Archambault J.T.C.C.:-These are appeals in accordance with the informal notice of income tax reassessment procedure for the 1989 and 1990 taxation years. The Minister of National Revenue (the ’’Minister”) refused the deduction of certain sums on the ground that they

Bell J.T.C.C.:-The issue in this appeal is whether the amount of $38,220 claimed as a loss by the appellant in respect of his 1988 taxation year and the amount of $157,265.47 claimed by the appellant as a loss in respect of his 1989 taxation

Bell J.T.C.C.:-The issue in this appeal is whether the appellant is entitled, in respect of his 1988 taxation year, to the deduction of $549,908 under the provisions of subparagraph 40( 1 )(a)(iii) of the Income Tax Act, R.S.C. 1985

Rip J.T .C.C.:-1462 Investments Ltd. ("Investments") appeals income tax assessments for 1987, 1988, 1989 and 1990 on the basis that it and not Canata Properties (U.S.) Inc. ("Canata") incurred non-capital losses from real estate ventures in the State of

Mogan J.T.C.C.:-By notice of assessment No. 525310 dated May 21, 1987 the Minister of National Revenue imposed a liability of $126,037.74 on the appellant under subsection 160(1) of the Income Tax Act, R.S.C. 1985 (5th Supp.), c.

Mogan J.T.C.C.:—The main issue in this appeal is the validity of a reassessment of income tax for the 1987 taxation year when the reassessment was made after the "normal reassessment period" as that phrase is defined in section 152 of the Income

Margeson J.T.C.C.:-