Bonner J.T.C.C.:-The appellant appeals from assessments of income tax for the 1984, 1985 and 1986 taxation years. In his returns of income for those years the appellant sought to deduct business losses of $20,314.13, $411.58 and $40,095.50 respectively from what
Archambault J.T.C.C.:-In 1990, three corporations wanted to take over Boulangerie St-Augustin Inc. (Boulangerie). Each of those corporations made a takeover bid (TOB) for all its shares. Boulangerie’s board of directors was required to send its shareholders a circular
Sobier J.T.C.C.:-The appellant appeals from the assessments made by the Minister of National Revenue (the ’’Minister”) for his 1986, 1987, 1988 and 1989 taxation years, whereby the Minister:
O’Connor J.T.C.C.:-These appeals, relating to the appellant’s 1986 and 1987 taxation years, were heard in Vancouver, British Columbia pursuant to the general procedure of this Court.
Dubienski D.J.T.C.C.:-This is an appeal from an assessment dated November 26, 1992, wherein the Minister of National Revenue (the "Minister”) assessed the appellant for source deductions not remitted by a corporation known as Emerald Hotels Canada Ltd. for tax,
Teskey J.T.C.C.:—The appellant elected to have his appeal from assessment of income tax for the year 1991 heard pursuant to the informal procedure.
Lamarre Proulx J.T.C.C:-These appeals were heard on common evidence. The taxation year under appeal in both appeals is the year 1976.
Rip J.T.C.C.:—Larry E. Woods, the appellant, has appealed income tax assessments for 1986 and 1987 on the basis that his profits from the disposition of securities were on capital account and not on account of income, as assessed by the Minister of
Beaubier J.T.C.C.:-This matter was heard on January 30, 1995, at Vancouver, British Columbia, pursuant to the general procedure of this Court.
Hamlyn J.T.C.C.:-I indicated yesterday that I would be reserving the judgment. Upon review, I decided that in an oral judgment, I would be able to deal with this matter. However, in any formal reproduction I reserve the right to edit these reasons.
