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.:-
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.
