Bowman J.T.C.C.:-These appeals are from reassessments for the appellant’s 1988, 1989 and 1990 taxation years. They involve the disallowance by the Minister of National Revenue of business losses sustained by the appellant relating to a consulting business carried on by
Mogan J.T.C.C.— These appeals are concerned with the right to deduct investment tax credits under subsection 127(5) of the Income Tax Act in the taxation years 1987, 1988 and 1989. Unless otherwise specified, all other statutory
Lamarre Proulx J.T.C.C.— The appellant instituted an appeal under the informal procedure from assessments by the Minister of National Revenue (“the Minister”) for the 1992 and 1993 taxation years.
Garon J.T.C.C.:- This is an appeal from an income tax assessment dated August 2, 1988 for the 1987 taxation year. This assessment by the Minister of National Revenue reduced the deduction eligible for contributions to a registered retirement savings plan
Brulé J.T.C.C. (orally)- I might say at the outset that the Court appreciates your presence and your coming here with your appeal.
Garon J.T.C.C.: — This is an appeal from a reassessment by the Minister of National Revenue (the “Minister”) dated February 10, 1987 for the appellant’s 1982 taxation year. This appeal concerns the fiscal treatment of $115,626 credited to the
Sarchuk J.T.C.C.— This is an appeal by John Karavos from an assessment of tax with respect to his 1990 taxation year. The circumstances giving rise to the assessment follow.
Beaubier J.T.C.C.— Upon the motion of the applicant, Alfred S. Carew, to set aside, or suspend the operation of the judgment pronounced on March 25, 1994 by the Honourable Judge A.A. Sarchuk in this matter;
P.R. Dussault J.T.C.C.:— Each of these cases involves an appeal from an assessment of $70,000 by the Minister of National Revenue (“the Minister”) under section 160 of the Income Tax Act (“the Act”). The parties jointly filed
Rip J.T.C.C.:—Appellant’s counsel, Mr. Warren Mitchell, described this appeal from a reassessment for the 1986 taxation year by Nova Corporation of Alberta (“Nova”) as the third in a trilogy of appeals heard by this Court. The two other appeals are those of
