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.
Bonner J.T.C.C.:—This is an appeal from an assessment of income tax for the appellant's taxation year ending May 31, 1987. The appellant operates a sawmill in Grand Lake, New Brunswick. During the year it acquired and installed a double chip bin at
McArthur J.T.C.C.:—This appeal was heard in Montreal under the informal procedure of this Court concerning the appellant’s 1991 taxation year.
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
