Margeson, T.CJ.:—This appeal arose as a result of the Minister’s disallowance in the year 1981 of a reported loss of $20,448 as the appellant's share of the loss of North Vancouver Centre Developers, Limited Partnership, of which the appellant argues he
S obier, T.C.J.:—The appellant appeals from the confirmation by the Minis- ter of National Revenue (the " Minister") of the Minister's reassessment whereby he included in the appellant's income for the 1987 taxation year an amount received under a settlement
Sobier, T.C.J.:—The appellant appeals from the confirmation of the respondent of an assessment whereby the respondent assessed the appellant for federal income tax deducted at source but not remitted by Custom Machine & Welding Ltd. (the"company"). At the hearing of the
Mogan, T.C.J.:—In 1984, 1985 and 1986, the appellant owned all of the issued common shares of W. Austin Poultry Equipment Ltd. (the "company") and his wife owned some of the issued preference shares. The company carried on an active business with
Mogan, T.C.J. [Orally]:—The appellant has commenced two separate appeals for his 1986 and 1988 taxation years respectively. In this proceeding, the respondent has brought before the Court two notices of motion (one in each appeal) requesting orders that each
Sarchuk, T.C.J.:—I.R.Q. Management Ltd. (IRQ) appeals from a reassess- ment with respect to its 1984 taxation year.* In its return of income for that year the appellant deducted from tax otherwise payable under Part 1 of the Income Tax Act,
Christie, A.C.J.T.C.:—The appellant appealed from reassessments of his liability to income tax in respect of 1981, 1982 and 1984. As initially cast, the notice of appeal raised a considerable number of issues, but at the commencement of the trial counsel
Christie, A.C.J.T.C.:—By notice of appeal dated January 17, 1990, the appellant appealed from a reassessment by the respondent of her liability under the Income Tax Act, R.S.C. 1952, c. 148 (am. S.C. 1970-71-72, c. 63) (the "Act") with
Margeson, T.C.J. [Orally]:—This is an appeal of the taxpayer from the imposition of interest of $157.03 on instalments unpaid and $3.79 for arrears of interest in the year 1989. The Minister made the assessment on the basis that in the year 1989, the appellant
Mogan, T.C.J.:—In the fall of 1981, the appellant paid $42,750 to purchase the house located at 5 Gower Street in St. John’s, Newfoundland. He acquired only a leasehold interest. In the first eight months of 1982, the appellant paid approximately $33,000 to contractors and suppliers to renovate the house. When the work was completed, there were two self-contained apartments: one on the second and third floors and one on the ground floor and basement. The appellant occupied the lower apartment and, in August 1982, he rented the upper apartment.
