Bell J.T.C.C.:—The appeals of the two appellants were heard together. The issue is whether a penalty levied under the provisions of subsection 163(2) of the Income Tax Act, R.S.C. 1952, c. 148 (am. S.C. 1970-71-72, c. 63) (the "Act"),
O'Connor J.T.C.C.:—
This matter was heard in Toronto, Ontario on July 5, 1994. It is an appeal pursuant to the informal procedure of this Court relative to the appellant’s 1992 taxation year.
McArthur J.T.C.C.:— The appellant appeals the reassessments of the Minister whereby the Minister disallowed certain capital costs incurred by the appellant for scientific research and experimental development in its claim tor investment tax credits in the amounts of
Sobier J.T.C.C.:—These appeals were heard on common evidence under the Tax Court of Canada Rules (General Procedure).
The appellants appeal from the assessments of the Minister of National Revenue (the “Minister) for their taxation years ended April 30, 1987 in the case of Gilmar Holdings Inc. ("Gilmar") and April 30, 1988 in the case of Canworld Holdings Inc. ("Canworld").
O'Connor J.T.C.C.:—This matter was heard in Calgary, Alberta, on May 27, 1994. It is an appeal pursuant to the informal procedure of this Court concerning the appellant's taxation years ending April 30, 1990 and April 30, 1991.
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
