Donald M. Cormie v. Her Majesty the Queen, [1995] 1 CTC 2463, 95 DTC 808 -- text
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.
William Everett Code v. Her Majesty the Queen, [1995] 1 CTC 2456, 95 DTC 812 -- text
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.
Alexandroff v. The Queen, 95 DTC 767, [1995] 1 CTC 2434 (TCC) -- text
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.
Robert J. McMynn and Joanne J. McMynn v. Her Majesty the Queen, [1995] 1 CTC 2417, 95 DTC 329 -- text
Rowe D.J.T.C.C.:—This appeal was heard under the General Procedure of this Court.
Carole Ann Walker v. Her Majesty the Queen and Roy Stephen Shattock, [1995] 1 CTC 2408 -- text
Mogan J.T.C.C.:-This case was commenced when Carole Ann Walker (the appellant) filed a notice of appeal from certain income tax assessments. The Minister of National Revenue (the Minister) made an application to this Court under section 174 of the Income Tax Act, R.S.C. 1952, c. 148 (am. S.C. 1970-71-72, c. 63) (the ’’Act") (i) for an order joining Roy S. Shattock (the former husband of Carole Ann Walker) as a third party to her appeal; and (ii) for the determination of certain questions set out in the Minister’s application.
Alexander Vazquez v. Her Majesty the Queen (Informal Procedure), [1995] 1 CTC 2405 -- text
Kempo J.T.C.C.:-This informal procedure appeal concerns the appellant’s 1989, 1990 and 1991 taxation years.
Christos Tsiantoulas and Mary Tsiantoulas v. Her Majesty the Queen, [1995] 1 CTC 2401 -- text
Bowman J.T.C.C.:—These appeals from assessments for the 1989 and 1990 taxation years were heard together. The issue is whether the Minister of National Revenue was justified in allocating a portion of the interest expense claimed by Mr. and Mrs. Tsiantoulas to
Ian D. Starkie v. Her Majesty the Queen (Informal Procedure), [1995] 1 CTC 2398 -- text
Taylor J.T.C.C.:—This is an appeal under the informal procedure heard in Toronto, Ontario on November 2, 1994, against an income tax assessment for the year 1991 in which the respondent had included an amount of $25,000 in taxable income, that amount arising
Brian Paustian v. Her Majesty the Queen (Informal Procedure), [1995] 1 CTC 2395 -- text
Teskey J.T.C.C.:—This appeal was heard under the informal procedure.
Zylstra Estate and Small v. The Queen, 94 DTC 6687, [1995] 1 CTC 2392 (FCTD), aff'd sub-nominee McRae v. The Queen, 97 DTC 5124 (FCA) -- text
Lamarre Proulx J.T.C.C.:—The appellant is appealing under the informal procedure for the 1992 taxation year.
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