Hamlyn J.T.C.C.:-I indicated yesterday that I would be reserving the judgment. Upon review, I decided that in an oral judgment, I would be able to deal with this matter. However, in any formal reproduction I reserve the right to edit these reasons.
Rowe D.J.T.C.C.:—The appellant appeals from an assessment for income tax for his 1991 taxation year in which the Minister of National Revenue (the "Minister”) included into the appellant’s income the sum of $2,474 received as income from employment, which the appellant had
McArthur J.T.C.C.:-In computing its income for the taxation year ending January 31, 1989, the appellant included the amount of $699,000 as a deemed dividend from Westminster Transport Limited (’’Westminster”) pursuant to subsection 84(3) of the Income Tax
Bowman J.T.C.C.:-These appeals were heard together. For Michael Narine the year in question is 1989 and for his wife Joyce Narine the years are 1990 and 1991. The issue in both cases is the deductibility in computing income of losses incurred by them
Kempo J.T.C.C.:-This informal procedure appeal concerns Mr. Mann’s 1992 taxation year and is from the disallowance by the Minister of National Revenue of a claimed moving expense deduction in the amount of $7,532.26 representing an expenditure incurred by Mr.
Bowman J.T.C.C.:-
Rowe J.T.C.C.:-The appeals of Shirley DeBodt and her husband, Joseph DeBodt were heard together on common evidence with respect to the 1992 taxation year of each of the appellants.
Christie A.C.J.T.C.C.:-This is an application under subsection 166.2 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 serving a notice of objection to an assessment by
O’Connor J.T.C.C.:—These appeals were heard on common evidence at Calgary, Alberta on February 6, 1995 pursuant to the informal procedure of this Court and relate to the years 1989, 1990 and 1991. The appellants were represented by their agent, Ron Hewitt, a
Christie A.C.J.T.C.C.:-This appeal is governed by the informal procedure prescribed by section 18 and following sections of the Tax Court of Canada Act.
The notice of appeal reads:
