Margeson J.T.C.C.:-In the taxation years 1991, 1992 and 1993, the appellant sought to deduct the amounts of $5,865.42, $6,275 and $7,294.23, respectively as business development and client entertainment expenses. The appellant was a member of a partnership engaged
Bowman J.T.C.C. (orally):—I shall now render judgment in the case of Dr. Phela Goodstein, court file number 94-54.
These appeals are from reassessments for the appellant’s 1987, 1988, and 1989 taxation years.
Margeson J.T.C.C.:-The sole question before me for determination is whether the amount in question, $21,029.66 received in the year 1991, is to be included in income in that year. There was withholding tax deducted from the gross amount in accordance
Sobier J.T.C.C. (orally):-The Court is now prepared to give judgment and reasons for judgment in the matter of Garth Mattison v. The Queen, 94-677.
Rowe D.J.T.C.C. (orally):—The difficulty I have is that the jurisdiction I have and the jurisdiction that governs the proceedings is to make a determination as to whether or not in a particular instance the assessment appealed from is
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
