Bowman J.T.C.C.: — This appeal is from an assessment for the appellant’s 1988 taxation year. The sole question is whether the appellant is entitled to treat property sold by it as a “former business property” within the meaning of section 44
Bowman J.T.C.C.: — This appeal is from an assessment for the appellant’s 1990 taxation year. The issue is one of fact. It involves the question whether Mr. Mercier made loans of $21,000, $30,000 and $34,000 to three companies, 379437 Alberta
Beaubier J.T.C.C.: — This matter was heard at Vancouver, British Columbia, on December 6, 1995.
The evidence was. contained in an Agreed Statement of Facts which reads as follows:
Dussault J.T.C.C.: — These appeals were heard on common evidence. [1] The case concerns business losses apparently incurred by a company doing business under the corporate name CRAB ENR. (“Crab”) during the fiscal years ending on
Bell J.T.C.C.: — These Reasons for Judgment are representative of a number of Appellants who
Rowe D.J.T.C.C.: — The appellant, Garry Wahoski appealed from an assessment of income tax for his 1990, 1991 and 1992 taxation years. In each of those years the Minister of National Revenue (the “Minister”) increased the appellant’s business income
O’Connor J.T.C.C.: — These appeals were heard together on common evidence at Sudbury, Ontario on November 7, 1995 pursuant to the General Procedure of this Court. The only person to give oral testimony was Alan
Bowman J.T.C.C.: — This appeal is from an assessment for the appellant’s 1988 taxation year and involves the refusal of the Minister of National Revenue to allow a deduction of $475 paid by Mr. Montgomery to the Appraisal Institute of Canada
Margeson J.T.C.C.: — Before commencing with the evidence counsel for the Appellant made a motion for the change of name of the Appellant from Guerette to Barnard as she had married since the filing of the Notice of Appeal.
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 added to his income, pursuant to subsection 15(1) of the Income
