Taylor J.T.C.C.:-This is an appeal heard under the informal procedure in Toronto, Ontario on September 7, 1994 against an income tax assessment in which the respondent included an amount of $12,000 as income subject to tax. The imputed assessment read as
Bell J.T.C.C.:-This appeal was heard under the informal procedure of this Court in respect of the the 1988, 1989 and 1990 taxation years.
The issues in this case are:
O’Connor J.T.C.C.:—These appeals were heard in Toronto, Ontario on July 6, 1994 pursuant to the general procedure of this Court relative to the appellant’s 1986, 1987, 1988 and 1989 taxation years.
Sobier J.T.C.C.:-This appeal was heard under the general procedure of this Court.
Lamarre J.T.C.C.:-This is an appeal from an assessment of tax made by the Minister of National Revenue (the "Minister”) in respect of the appellant’s 1986 taxation year. In assessing the appellant, the Minister added an amount of $170,987.55 to the appellant’s
Archambault J.T.C.C.:—The respondent filed with the Court an application pursuant to section 58 of the Tax Court of Canada Rules (General Procedure) (the ’’Rules”) for the determination of a question of law. Solicitor for the appellant opposed this application and
Taylor J.T.C.C.:-These are appeals heard in St. Johns, Newfoundland, on April 13, 1994, under the informal procedure of the Tax Court of Canada, against reassessments for the years 1989, 1990, 1991 and 1992, in which the respondent disallowed claims for non refundable
Kempo J.T.C.C.:-This appeal concerns an inclusion into the appellant’s income by the respondent, acting through the Minister of National Revenue (the ’’Minister"), of a purported taxable benefit pursuant to subsection 245(2) of the Income Tax Act, R.S.C.
Sobier J.T.C.C.:-The appellant elected to have his appeal heard pursuant to the informal procedure.
Mogan J.T.C.C.:—Under the terms of a 49-page agreement dated May 15, 1987, the appellant borrowed $35,000,000 from Giant Resources Ltd., a company incorporated in the state of Queensland, Australia. Interest on the loan was payable monthly in arrears on the first
