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.
Sarchuk J.T.C.C.:—This is an appeal by Catherine Miller from an assessment of tax with respect to her 1989 taxation year. Pursuant to the provisions of section 18.1 of the Tax Court of Canada Act the appellant has elected
Beaubier J.T.C.C. (orally):—This matter was heard in Toronto, Ontario on March 24, 1994 pursuant to the General Procedures of this Court. The appellant was the only witness.
Rip J.T.C.C.:— Dr. Russell Hugill has appealed income tax assessments for 1986, 1987 and 1988 taxation years (electing to proceed under the informal procedure of the Tax Court of Canada Rules), claiming that when he acquired
Christie A.C.J.T.C.:—The issue is whether the appellant is vicariously liable as a director thereof for the unpaid tax liability and related interest incurred by King Solomon Resources Ltd. ("Solomon") under Part VIII of the Income Tax Act,
