Bowman J.T.C.C. (orally):- This is an appeal for reassessments for the appellant’s 1990, 1991 and 1992 taxation years.

Urie D.J.T.C.C.:— The appellant appeals from the Notification of Confirmation by the Minister of National Revenue (“the Minister”) dated November 12, 1993 of the Notice of Assessment whereby, inter alia, the appellant’s contribution to her 1992

Mogan J.T.C.C.: — The appellant realized a capital gain of $41,105 in the fall of 1993 resulting in a taxable capital gain (at 75 per cent) of $30,829. When filing his income tax return for 1993, the appellant claimed the capital gain

Bell J.T.C.C. — I delayed giving judgment in this case, being one of nine virtually identical appeals heard by this Court, pending the outcome of potential appeals from decisions in the cases of Enrique Hoefele, Thomas

Bowman J.T.C.C. — The problem in this case is that Mrs. Dib withdrew funds from her Registered Retirement Savings Plan (“RRSP”) to use as a downpayment on a house she and her husband were buying, but she did not file a prescribed

Sobier J.T.C.C.:— The appellant appeals from the assessment of the Minister of National Revenue (the “Minister”) for his 1992 taxation year whereby the Minister denied certain alimony or maintenance payments claimed by the appellant with respect to two former

Mogan J.T.C.C.: — The primary issue in this appeal is whether a certain residential property in the City of Toronto, purchased and sold within a short period of time, was “personal-use property” within the meaning of paragraph 54(f) of the

Bowman J.T.C.C.: — This is an appeal from reassessments for the 1989, 1990 and 1991 taxation years of Mr. Heropoulos. Mr. Heropoulos testified through an interpreter and the evidence was a little confusing and I have great sympathy for a person

Bowman J.T.C.C.:— These appeals are from assessments for the 1990, 1991, 1992 and 1993 taxation years.