Sarchuk J.T.C.C.:— This is an appeal by Vander Nurseries Inc. from assessments of tax by virtue of which the Minister of National Revenue (the Minister) revised the taxable income of the appellant for its 1986,1987 and 1988 taxation years by disallowing interest
Sobier J.T.C.C.:—The taxpayer is appealing the assessment by the Minister of National Revenue (the "Minister") for her 1988 taxation year. The appeal concerns late filing penalties and arrears interest. The background facts to the appeal are as follows.
Sobier J.T.C.C.:—The appellant appeals from the assessment by the Minister of National Revenue (the "Minister"), for his 1991 taxation year, whereby the Minister denied the deduction by the appellant of an allowable business investment loss ("ABIL") of $33,452.73
Bell J.T.C.C.:—The appeals of the two appellants were heard together. The issue is whether a penalty levied under the provisions of subsection 163(2) of the Income Tax Act, R.S.C. 1952, c. 148 (am. S.C. 1970-71-72, c. 63) (the "Act"),
O'Connor J.T.C.C.:—
This matter was heard in Toronto, Ontario on July 5, 1994. It is an appeal pursuant to the informal procedure of this Court relative to the appellant’s 1992 taxation year.
McArthur J.T.C.C.:— The appellant appeals the reassessments of the Minister whereby the Minister disallowed certain capital costs incurred by the appellant for scientific research and experimental development in its claim tor investment tax credits in the amounts of
Sobier J.T.C.C.:—These appeals were heard on common evidence under the Tax Court of Canada Rules (General Procedure).
The appellants appeal from the assessments of the Minister of National Revenue (the “Minister) for their taxation years ended April 30, 1987 in the case of Gilmar Holdings Inc. ("Gilmar") and April 30, 1988 in the case of Canworld Holdings Inc. ("Canworld").
O'Connor J.T.C.C.:—This matter was heard in Calgary, Alberta, on May 27, 1994. It is an appeal pursuant to the informal procedure of this Court concerning the appellant's taxation years ending April 30, 1990 and April 30, 1991.
Rip J.T.C.C.:— Elaine Kernahan, the appellant, has appealed her income tax assessment for the 1990 taxation year, electing under the informal procedure rules of the Tax Court of Canada, on the basis that she is entitled to deduct, in computing her
Watson D.J.T.C.C.:—This appeal was heard in Sherbrooke, Quebec, on January 10, 1994, pursuant to the informal procedure of this Court.
