Bell, J.T.C.C. (orally):—1 have made my decision on this. I would like to make a comment on the evidence. Assuming the accuracy of the appellant's statement, and I have no reason to doubt that having seen the handwriting on a document
Bell, J.T.C.C.:—The issues in this appeal in respect of the 1987, 1988, 1989 and 1990 taxation years were threefold:
1. deductibility of retail sales tax owing on purchases of video games and related equipment,
Bell, J.T.C.C.:— The issue in this appeal, heard under the informal procedure of the Court, is whether a penalty levied by the Minister of National Revenue ("Minister") pursuant to the provisions of subsection 162(2) of the Income Tax Act, R.S.C. 1952, c. 148 (am. S.C. 1970-71-72, c. 63) (the "Act"), in respect of each of the appellant’s 1989 and 1990 taxation years was properly levied.
O'Connor, J.T.C.C.:— This appeal was heard in Ottawa, Ontario on April 15, 1994 pursuant to the informal procedure of this Court. The only issue in this case is whether in his 1991 taxation year the appellant is entitled to deduct room and
Taylor, J.T.C.C. (orally):— Well I think it is obvious that I am neither a soothsayer, or Solomon, and there is no logical, rational or reasonable way to arrive at a conclusion in this case which could be statistically and arithmetically
Kempo, J.T.C.C.:— These general procedure appeals concern the appellant’s 1987 and 1988 taxation years ending January 31, 1987 and January 31, 1988, respectively.
Bowman, J.T.C.C.:— These cases were heard together on common evidence and involve appeals from assessments for 1985, 1986, 1987 and 1989 as well as from a determination of loss for 1988.
Beaubier, J.T.C.C.:—This matter was heard in Toronto, Ontario on March 22 and 23, 1994. It is an appeal pursuant to the General Procedure of this Court. The appellant ("Antrex") called as witnesses Antonio Montemarano, its president and director, and Thomas Hall, C.A.,
Christie, A.C.J.T.C.C.:—The parties agreed in writing to these facts:
I. The appellant filed his returns of income for the 1987 and 1988 taxation years on April 28, 1989. The appellant's return of income for the 1987 taxation year was required to be filed by April 30, 1988.
Teskey, J.T.C.C.:— The appellant appeals its assessment of income tax for its fiscal year ending December 31, 1982.
