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
O’Connor J.T.C.C.:—These appeals were heard in Toronto, Ontario on October 18, 1994 pursuant to the general procedure of this Court and relate to the taxation years of the appellant ("Amway") ended August 31, 1977 and August 31, 1978. No witnesses were
Rip J.T.C.C.:-Fraser H. Edison (’’Edison"), Clarence J. Dwyer ("Dwyer"), Donald I. Clarke ("Clarke") and Robert G. Giannou ("Giannou") appeal assessments, notices of which were mailed on November 21, 1989, pursuant to subsection 228.1(1) of the Income Tax
Hamlyn J.T.C.C.:-These appeals, for the 1987 taxation year, while separately constituted were heard together at a sitting of this Court at Vancouver, British Columbia.
Rip J.T.C.C.:-Angus L. Smith has appealed his income tax assessments for 1987 and 1988 taxation years in which the Minister of National Revenue ("Minister") disallowed, amongst other things, [1] his claim for a deduction as a northern
