Bowman J.T.C.C.:-This appeal is from an assessment for the appellant’s 1993 taxation year. The issue is the deductibility of certain amounts paid by Mr. Vango, specifically, $7,490 in legal fees, $4,200 in fines to The Toronto Stock Exchange and $1,003 paid
Garon J.T.C.C.:-These are appeals from assessments for the 1986, 1987 and 1988 taxation years. By his assessment for the 1986 taxation year, the Minister of National Revenue disallowed capital cost allowances in respect of a yacht acquired by the appellant on the basis
Bowman J.T.C.C.:—These are appeals from assessments of the appellant for the 1981, 1982 and 1983 taxation years. The appeals relate to the deduction of expenses for salaries and fringe benefits in the amount of $62,955, $140,824 and $15,730 in computing the appellant’s
Rip J.T.C.C.:-The issues in these appeals from income tax assessments for the appellant Richcraft Homes Ltd. ("Richcraft”) are whether the proceeds of disposition of twelve single family residential properties were received on capital or income account in its 1988 and
Lamarre Proulx J.T.C.C.:-This is an appeal for the 1987 taxation year.
Beaubier J.T.C.C.:-These appeals were tried together on common evidence by consent of the parties at Calgary, Alberta from June 5 to June 7 inclusive, 1995.
The issues respecting both appeals are as follows:
Christie A.C.J.T.C.C.:—The taxation years under appeal are 1984, 1985, 1986, 1987. In reassessing regarding 1985, 1986, 1987 the Minister of National Revenue ("the Minister") added these amounts respectively to the appellant’s income: $326,796; $344,490; $379,955.
St-Onge J.T.C.C.:-The appeals of Universal Terminal Ltd. and Universal Fuel Ltd. came before me on October 26 and 27, 1994 in the City of Montreal, P.Q., and both counsel agreed that they should be held in common evidence.
Lamarre Proulx J.T.C.C.:-These appeals were heard on common evidence. The years under appeal are the appellants’ 1990 and 1991 taxation years.
Mogan J.T.C.C.:-On September 14, 1982, the appellant entered into a three-page agreement with Martin Yachts Ltd. of Vancouver under which the appellant was granted the right to distribute the "Martin 242" sailboat in the Province of Ontario using the
