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.:-
Bowman J.T.C.C. (orally):-! will now render judgment in the case of Dr. Gregory Harvey v. The Queen, No. 92-69.
Sarchuk J.T.C.C.:-This 1s the appeal of Mr. John Fischer with respect to assessments of tax for the 1991 and 1992 taxation years. Mr. Fischer has elected the informal procedure pursuant to the provisions of subsection 18(1) of the Tax Court of Canada Act.
Rip J.T.C.C.:—This appeal from an income tax assessment for the 1985 taxation year of Duha Printers (Western) Ltd. ("Duha #3") turns on whether there was a change in control before February 9, 1984 of Duha #2, a corporation formed under the laws
Brulé J.T.C.C.:-These two appeals involve the same appellant but were commenced at a time when the provisions of the Tax Court of Canada Act were changed, hence two separate designations. The appeals were heard on common evidence
Sobier J.T.C.C.:-The Court is now prepared to give judgment and reasons for judgment in the matter of Roy W. Craik v. The Queen, number 92-1363G.
Beaubier J.T.C.C.:-This matter was heard in Edmonton, Alberta on October 17, 18 and 19, 1994 pursuant to the general procedure of this Court.
Beaubier J.T.C.C.:—This matter was heard pursuant to the rules of general procedure at Calgary, Alberta on September 20, 1994. The parties filed an agreed statement of facts and the appellant testified.
Christie A.C.J.T.C.C.:-The issue in this appeal is whether the appellant’s share of the profit on the disposition of the Swansea Shopping Centre, also sometimes known as the Southport Shopping Centre, 34 Southport Street, Toronto (’’the property"), is a capital gain or business income.[1] In his return of income the appellant reported his share as a capital gain. The respondent reassessed on the basis that it was business income.
