Kempo, J.T.C.C. (orally):—This informal procedure appeal concerns the appellant's 1992 taxation year. The core issue pertains to whether the old age security allowance received by his spouse under Canada's health and welfare legislation is properly includable as
McArthur J.T.C.C.:—This is an appeal from assessments made by the Minister of National Revenue (the "Minister") for the appellant’s 1984, 1985 and 1986 taxation years. The Minister assessed on the basis that the appellant failed to deduct and remit tax
Lamarre J.T.C.C.:—
These are appeals under the informal procedure from reassessments made by the Minister of National Revenue (hereinafter the ''Minister") in respect of the appellant's 1989 and 1990 taxation years.
Sarchuk J.T.C.C.:—This is the appeal of Adrian L. Hamoen from an assessment of tax for his 1986 taxation year. With respect to that year Hamoen filed an amended income tax return to reflect the disposition of farm property and sought to deduct
Kempo J.T.C.C. (orally):—This informal procedure appeal concerns Mr. de Vries' 1991 taxation year and is from the respondent, acting through the Minister of National Revenue, disallowing the deduction of $12,000 alimony or maintenance paid by him to his
Bowman J.T.C.C.:—The appellant appeals from an assessment for the taxation year 1991 whereby the Minister of National Revenue assessed a penalty for the late filing of an information return. The notice of assessment states that the penalty was imposed under
Hamlyn J.T.C.C.:—This appeal was heard under the informal procedure. It is an appeal for the 1990 taxation year.
Tremblay J.T.C.C.:—The evidence in the instant case was heard at Montréal, Quebec, on October 6 and 7 and December 3, 1992. The Court received the last written pleading on September 7, 1993.
Rowe D.J.T.C.C.:—The appellant appeals from an assessment of income tax for his 1982, 1983, and 1984 taxation years whereby the respondent assessed him for tax on the basis that he was, in each of those years, a resident of Canada. In a
McArthur J.T.C.C.:—This appeal was heard in London, Ontario, under the informal procedure of this Court for the appellant’s 1991 taxation year.
