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.

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.

MacKay J.:— This is an appeal pursuant to the former section 172 of the Income Tax Act, R.S.C. 1985 (5th Supp.), c. 1 (the “Act”) from a decision of the Tax Court of Canada, dated March 18, 1991, which allowed,

Rip J.T.C.C.— John Beal, the appellant, has appealed (informal procedure) his assessments for the 1990, 1991 and 1992 taxation years claiming that he is entitled to a Federal Sales Tax credit (“FST credit”) for 1990 in accordance with section 122.4 of

Garon J.T.C.C. (orally):— These reasons deal with a motion made by the appellant for answers to the following questions as set out in his notice of motion dated November 22, 1994: