Riepl v. R., [1996] 1 CTC 2611, 96 DTC 1882 -- text
Sobier J.T.C.C.: — The appellant appeals from assessments by the Minister of National Revenue (the “Minister”), for his 1988, 1989 and 1990 taxation years.
Sobier J.T.C.C.: — The appellant appeals from assessments by the Minister of National Revenue (the “Minister”), for his 1988, 1989 and 1990 taxation years.
Christie A.C.J.T.C.: — This is a motion brought by the appellant (“the Applicant”) for approval by the Court of a form of special case prepared by its counsel.
Garon J.T.C.C.: — These are appeals from income tax assessments issued by the Minister of National Revenue for the 1987 and 1988 taxation years. By those assessments, the Minister of National Revenue included the amounts of $10,450 and $4,745 in
P.R. Dussault J.T.C.C.: — This is an appeal of an assessment for the appellant’s 1989 taxation year whereby the Minister of National Revenue (the “Minister”) refused the deduction of an amount of $52,387 being the balance carried forward in that
McArthur J.T.C.C. - These appeals were heard in Edmonton under the informal procedures of this Court. The issue is whether the appellant is entitled to deduct expenses of $3,205.66 and $3,204.17 for the years 1991 and 1992 respectively.
P.R. Dussault J.T.C.C.: — This is an application for an order extending time to institute an appeal from an assessment in respect of the applicant’s 1989 taxation year.
McArthur J.T.C.C.: — This was an application by the applicant for an order to extend time within which to serve a Notice of Objection in respect to her 1992 taxation year.
Christie A.C.J.T.C.: — These appeals are governed by the informal procedure prescribed by section 18 and following sections of the Tax Court of Canada Act.
Bonnner J.T.C.C.: — The appellant appeals from reassessments under the Income Tax Act, R.S.C. 1952, c. 148 (am. S.C. 1970-71-72, c. 63) (the “Act”) for the 1983 to the 1989 taxation years. By those reassessments the Minister
Rowe D.J.T.C.C.: — The appellant appealed with respect to his 1988, 1989 and 1990 taxation years. However, the assessment for the 1990 was a nil assessment and the purported appeal for that taxation year was quashed at the outset. The appellant