Sobier J.T.C.C.:—The appellant appeals from the assessments by the Minister of National Revenue (the ’’Minister") for his 1988 and 1989 taxation years whereby the Minister included in his income for those years amounts as a taxable benefit with respect to the

Sobier J.T.C.C.:-The appellant appeals from the assessment by the Minister of National Revenue (the ’’Minister”) for his 1987 taxation year whereby the Minister included in the appellant’s income the amount of $151,663.24 (the "amount”) on the basis that the appellant

Taylor J.T.C.C.:-This is an appeal heard in Toronto, Ontario, on February 23, 1995, against an assessment of income tax for the year 1993, in which the respondent reduced the claim for a contribution to a Registered Retirement Savings Plan (RRSP) from

Bowman J.T.C.C. (orally):—While the facts are fresh in my mind I think that I shall deliver judgment. This is a case which basically depends upon the facts, and I can see little purpose in writing a lengthy judgment in which I refer to a number of

Taylor J.T.C.C.:-This is an appeal heard under the informal procedure in Toronto, Ontario on May 20, 1994, against an income tax assessment in which the respondent included as a taxable benefit an amount of $8,842.34 arising from the housing assistance

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,