Beaubier J.T.C.C.: - This matter was heard in Edmonton, Alberta on November 20, 21 and 22, 1995 pursuant to the General Procedure of this Court. An Agreed Statement of Facts was filed and the Appellant called one witness, Kenneth Rawson, C.A.
Lamarre J.T.C.C.: — This is an appeal from an assessment respecting the 1989 taxation year notice of which was sent to the appellant on June 12, 1990. The appellant had deducted the amount of $6,000 as support payments in computing his
O’Connor J.T.C.C.: — This appeal was heard in Vancouver, British Columbia on November 30, 1995 pursuant to the Informal Procedure of this Court.
Lamarre Proulx J.T.C.C.: — The appellant is appealing an assessment by the Minister of National Revenue (the “Minister”). That assessment, bearing number 8332 and postmarked June 7, 1989, was made by the Minister pursuant to section 160 of the
O’Connor J.T.C.C.: — These appeals were heard in Toronto, Ontario on December 12 and 13, 1995 pursuant to the General Procedure of this Court. They relate to the Appellant’s taxation years 1990 and 1991.
O’Connor J.T.C.C.: — These appeals were heard on common evidence in Toronto, Ontario on October 23, 1995 pursuant to the Informal Procedure of this Court.
Sarchuk J.T.C.C.: — William J. Brown appeals from assessments of tax with respect to his 1989, 1990 and 1991 taxation years. In computing his income for those years the Appellant deducted the amounts of $68,039.88, $119,111.63 and $65,012.01 respectively
Mogan J.T.C.C.: — In November 1987, the Appellant agreed to sell to Pan West Financial Inc. for $750,000 a 13-acre portion of Lot 7 (a parcel of land which will be described in greater detail below) in Langley, B.C. On April 29,
Bowman J.T.C.C. (orally): — I think I’m in a position to render judgment. This is an appeal from reassessments for 1992 and 1993 of the Appellant, in which she was denied the disability tax credit provided under Section 118.3 of the
Lamarre J.T.C.C.: — This is an appeal under the informal procedure against an assessment issued by the Minister of National Revenue (hereinafter “the Minister”) in respect of the appellant’s 1990 taxation year. In computing his income, the appellant reported
