Isaacs, C.J.:—In this section 28 application, the applicant has asked this Court to review and set aside a decision of the Tax Court pronounced under the informal procedure in subsection 18.15(4) of the Tax Court of Canada Act,

Platana, J.:—This is an application pursuant to section 232 of the Income Tax Act, R.S.C. 1952, c. 148 (am. S.C. 1970-71-72, c. 63) (the "Act"), to determine whether certain documents seized from the offices of Walter C. Wieckowski, a

Stone, J.A.:— We have not been persuaded that any reviewable error has been made by the learned Tax Court judge in coming to his judgment of March 16, 1993, whereby the applicant’s appeal from an assessment to tax for the taxation year 1988

Lamarre J.T.C.C.:-This is an appeal from an assessment of income tax made by the Minister of National Revenue (the "Minister") with respect to the appellant’s 1992 taxation year. In assessing the appellant, the Minister included an amount of $27,500 received

McAarthur J.T.C.C.:—These appeals heard in Toronto, Ontario, are in respect of the appellant’s 1982, 1983, 1984, 1985, 1986 and 1991 taxation years.

Bonner J.T.C.C.:—This case concerns the taxability of employees in respect of rewards under frequent flyer plans in cases where the rewards result from the redemption of frequent flyer points earned om business travel at the employer’s expense. As well there is an

Bowman J.T.C.C.:-This appeal is from an assessment for the appellant’s 1993 taxation year. The issue is the deductibility of certain amounts paid by Mr. Vango, specifically, $7,490 in legal fees, $4,200 in fines to The Toronto Stock Exchange and $1,003 paid

Garon J.T.C.C.:-These are appeals from assessments for the 1986, 1987 and 1988 taxation years. By his assessment for the 1986 taxation year, the Minister of National Revenue disallowed capital cost allowances in respect of a yacht acquired by the appellant on the basis

Bowman J.T.C.C.:—These are appeals from assessments of the appellant for the 1981, 1982 and 1983 taxation years. The appeals relate to the deduction of expenses for salaries and fringe benefits in the amount of $62,955, $140,824 and $15,730 in computing the appellant’s

Rip J.T.C.C.:-The issues in these appeals from income tax assessments for the appellant Richcraft Homes Ltd. ("Richcraft”) are whether the proceeds of disposition of twelve single family residential properties were received on capital or income account in its 1988 and