Teskey J.T.C.C.:—Both appellants herein appeal from assessments of income tax for the 1987 and 1988 taxation years. These appeals were heard on common evidence.
Originally there were three issues, namely:
Mogan J.T.C.C.:-The appellant is a farmer who operates a mixed farm, but primarily a dairy farm, about 15 miles from Westlock, Alberta, which is about 45 miles northwest of Edmonton. The appellant sells all of his milk product to Northern Alberta Dairy
Beaubier J.T.C.C.:-This matter was heard at Ottawa, Ontario on November 15, 1994 pursuant to the rules of general procedure of this Court. The appellant called Peter Doody, an Ottawa lawyer who represented the appellant in civil litigation which will be described.
Garon J.T.C.C.:— This is an appeal from an income tax reassessment dated November 10, 1993, made by the Minister of National Revenue (the "Minister") in respect to the 1991 taxation year. By his reassessment, the Minister included in the appellant’s
Christie A.C.J.T.C.:—This appeal is governed by the informal procedure prescribed by section 18 and following sections of the Tax Court of Canada Act.
Sobier J.T.C.C.:—The appellant appeals from the assessments by the Minister of National Revenue (the ’’Minister") for his 1988 and 1989 taxation years whereby the Minister included in his income for those years amounts as a taxable benefit with respect to the
Sobier J.T.C.C.:-The appellant appeals from the assessment by the Minister of National Revenue (the ’’Minister”) for his 1987 taxation year whereby the Minister included in the appellant’s income the amount of $151,663.24 (the "amount”) on the basis that the appellant
Taylor J.T.C.C.:-This is an appeal heard in Toronto, Ontario, on February 23, 1995, against an assessment of income tax for the year 1993, in which the respondent reduced the claim for a contribution to a Registered Retirement Savings Plan (RRSP) from
Bowman J.T.C.C. (orally):—While the facts are fresh in my mind I think that I shall deliver judgment. This is a case which basically depends upon the facts, and I can see little purpose in writing a lengthy judgment in which I refer to a number of
Taylor J.T.C.C.:-This is an appeal heard under the informal procedure in Toronto, Ontario on May 20, 1994, against an income tax assessment in which the respondent included as a taxable benefit an amount of $8,842.34 arising from the housing assistance
