Lamarre J.T.C.C.:-This is an appeal from an assessment issued against the appellant corporation for its 1989 taxation year, whereby the Minister of National Revenue, (hereinafter the Minister), disallowed the carryforward of a non-capital loss of $293,511 incurred by its
Archambault J.T.C.C.:—This is an appeal governed by the general procedure from an assessment for the 1987 taxation year. The appellant objected to the inclusion of the sum of $90,000 in its income by the Minister of National Revenue ("the Minister"). This
Lamarre Proulx J.T.C.C.:—This is an appeal for the taxation year ending on January 31, 1989.
Bell J.T.C.C.:-The issue in this appeal, heard under the informal procedure rules, is whether the appellant’s share of profit from the sale of four properties in his 1986 taxation year, from the sale of one property in his 1987 taxation year and the
Rip J.T.C.C.:—The issue in these income tax appeals is whether certain scientific research and experimental development expenses were incurred by Dr. Valcav Hyrman or Cheakamus Holdings Ltd. ("Cheakamus") and Electro Medical Technology Corp. ("EMT"). The Minister of National
Rowe D.J.T.C.C.:—The appellant appeals from assessments of income tax with respect to its taxation years 1985-90, inclusive. By an agreement dated December 2, 1985, Elco Mining Limited (Elco) purchased from Fording Coal Limited (Fording) an interest in the Fording River
McArthur J.T.C.C.:-I am prepared to give judgment in the appeal of Dianne Maureen Eilertsen. This an appeal under the informal procedures of this court from an assessment dated April 25, 1990, in respect of the appellant’s 1986 taxation year.
Garon J.T.C.C.:-This is an appeal from a reassessment dated January 2, 1990 for the 1985 taxation year. By his reassessment the Minister of National Revenue imposed, inter alia, penalties in the amount of $11,569.15 and arrears interest to
O’Connor J.T.C.C.:—These appeals were heard together in Saskatoon, Saskatchewan on January 11, 1995 pursuant to the informal procedure of this Court and relate to the appellant’s 1990, 1991 and 1992 taxation years.
Sarchuk J.T.C.C.:—This is a motion by the appellant for an order setting aside a judgment of this Court dated April 10, 1992 by virtue of which the appeals of Eugene Tibbits from assessments made under the Income Tax Act,
