Margeson, T.C.J. [Orally]:—This is an appeal by the appellant from an assessment of income tax for the 1987 taxation year. The sole question for determination is whether or not the appellant was entitled for the year 1987 and the preceding four years to average
Dussault, T.C.J. [Orally]:—This is an appeal from assessments by the respondent for the appellant's taxation years ending on February 28, 1986 and 1987. The respondent disallowed the investment tax credit claimed by the appellant for each of these years on
Mogan, T.C.J.:—The appellant is resident in Canada. All of the issued shares of the appellant are owned by IFIM International B.V. (‘IFIM”) a corporation resident in the Netherlands. In the period 1984-1985, in particular circumstances, IFIM stated that it
Christie, A.C.J.T.C.:—The years under review are 1983, 1984 and 1985. The sequence of events leading to this appeal is that by notices of reassessment dated June 23, 1987, the respondent disallowed the full farming losses deducted in the appellant's returns
Margeson, T.C.J. [Orally]:—This is the case of Susan Sheremeta versus the Minister of National Revenue bearing court file number 90-1711(IT).
Tremblay, T.C.J.:—These appeals were heard on common evidence on June 21, 1989 in Montréal; Québec.
Couture, C.J.T.C.:—These appeals were heard jointly. Mr. Gibeault acted for himself and as an agent for Robert Boisvert.
Dussault, T.C.J. [Translation]:—This is an appeal from the new assessments established by the respondent, the Minister of National Revenue, for the appellant's 1984 and 1985 taxation years.
Teskey, T.C.J.:—The appellant appeals from reassessments for the years 1980 and 1981.
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
