Kempo J.T.C.C.:-This is a motion brought by Kamal Mydean for an extension of time to file his notice of appeal to the Federal Court of Appeal from a decision of this Court pursuant to Rule 27(2) of the Federal Court
Rip J.T .C.C.:-The issue in this appeal (informal procedure) from an assessment for 1992 is whether Werner J. Krampl, the appellant, received a benefit of $25,000 pursuant to paragraph 6(1 )(a) and subsection 6(15) of the Income Tax
Lamarre J.T.C.C.:-This appeal arises out of a disallowance by the Minister of National Revenue (the "Minister”) of the deduction of noncapital losses in the amounts of $110,350 and $104,561 claimed by the appellant for the 1987 and 1988 taxation years
Christie A.C.J.T.C.C.:-The years under appeal are 1986 and 1988. The essential background to these appeals are set out in paragraphs 1 to 6 of the notice of appeal and paragraphs 1 to 4 of the reply to the notice of appeal. They read:
Lamarre Proulx J.T.C.C.:-This appeal was heard on common evidence with the following appeals: Wing Hon Ng, 89-1970; Jean Lambert, 89-2932; Marcelle Thériault, 89-2933; André Gagnon, 89-2934; André Godin, 89-2936; René Brochu, 89-2938; Raymond Laflamme, 89-2941; Laurien
Lamarre Proulx, J.T.C.C.:-These appeals were heard on common evidence. With respect to the appellants 528061 Ontario Limited ("528061") and 528062 Ontario Limited ("528062"), there are two issues. The first one is whether expenses shown in the "shop expenses account" and the "suspense expenses account" were properly disallowed as not having been incurred for the purpose of producing income but incurred for personal purposes. The second issue is whether the penalties pursuant to subsection 163(2) of the Income Tax Act, R.S.C. 1952, c. 148 (am. S.C.
Mogan J.T.C.C.:—This appeal relates to a claim for what is called the disability tax credit provided for in section 118.3 of the Income Tax Act, R.S.C. 1952, c. 148 (am. S.C. 1970-71-72, c. 63) (the ’’Act”). I will deal with
Rip J.T.C.C.:-By assessment for 1992, notice of which is dated November 9, 1994, Grant Dorosh was assessed $63.53 with respect to Canada Pension Plan ("CPP") contribution on self-employed earnings in 1992 of $4,522.99: section 10 of CPP. The amount of
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.
