Lamarre Proulx J.T.C.C.:-This appeal was heard on common evidence with the following appeals: Wing Hon Ng, 89-1970; Jean Lambert, 89-2932; Marcelle Thériault, 89-2933; André Gagnon, 89-2934; André Godin, 89-2936; René Brochu, 89-2938; Raymond Laflamme, 89-2941; Laurien
Lamarre Proulx, J.T.C.C.:-These appeals were heard on common evidence. With respect to the appellants 528061 Ontario Limited ("528061") and 528062 Ontario Limited ("528062"), there are two issues. The first one is whether expenses shown in the "shop expenses account" and the "suspense expenses account" were properly disallowed as not having been incurred for the purpose of producing income but incurred for personal purposes. The second issue is whether the penalties pursuant to subsection 163(2) of the Income Tax Act, R.S.C. 1952, c. 148 (am. S.C.
Mogan J.T.C.C.:—This appeal relates to a claim for what is called the disability tax credit provided for in section 118.3 of the Income Tax Act, R.S.C. 1952, c. 148 (am. S.C. 1970-71-72, c. 63) (the ’’Act”). I will deal with
Rip J.T.C.C.:-By assessment for 1992, notice of which is dated November 9, 1994, Grant Dorosh was assessed $63.53 with respect to Canada Pension Plan ("CPP") contribution on self-employed earnings in 1992 of $4,522.99: section 10 of CPP. The amount of
McArthur J.T.C.C.:-This is an application under section 167 of the Income Tax Act, R.S.C. 1952, c. 148 (am. S.C. 1970-71-72, c. 63) (the "Act") to extend the time for instituting a notice of appeal to an assessment by the
Sobier J.T.C.C.:—The appellant appeals from the assessments by the Minister of National Revenue (the "Minister") for her 1991 and 1992 taxation years, whereby the Minister denied her claim for interest expense for those years.
Bell J.T.C.C.:—This is an appeal by Dairy Queen Canada, Inc. ("DQC") from an assessment by the Minister of National Revenue ("Minister") of its 1987 taxation year wherein tax in the amount of $394,700 was assessed pursuant to subsections 212.1(1), 212(2),
O’Connor J.T.C.C.:-This appeal was heard in Toronto, Ontario on June 15 and 16, 1995 pursuant to the general procedure of this Court.
Rowe D.J.T.C.C. (orally):-The appellant John Galon appealed with respect to his 1990 and 1991 taxation years. The appellant A.C.G. Investments Co. appealed with respect to its 1987, 1989 and 1990 taxation years. It was agreed by counsel that these
Margeson J.T.C.C.:-The appellant filed a notice of appeal from reassessments for the years 1990 and 1991, notices of which were dated October 14, 1992. These assessments related to deductions allegedly required to have been made and remitted to Revenue Canada
