Margeson, T.C.J. [Orally]:—This is a decision in the matters of Edward Hilts versus the Minister of National Revenue, 86-2166(IT) and Peggy Hilts versus the Minister of National Revenue, 86-2167(IT). It was agreed at the outset that both of these cases would proceed
Lamarre Proulx, J.T.C.C.:—These appeals concern reassessments of tax for the years 1982, 1983, 1984 and 1985.
The questions in issue are the following:
(a) whether the appellant's breeding of dogs and operating of a kennel is a farming activity;
(b) whether the appellant's activity may be divided into two: the breeding of dogs which would be a farming activity and the operating of a kennel which would be a non-farming activity;
Hamlyn, T.C.J.:—This is an appeal from a confirmation by the Minister of National Revenue of an assessment under the Income Tax Act, R.S.C. 1952,
Hamlyn, T.C.J.:—
Bonner, T.C.J.:—The appellant appeals from reassessments of income tax for the taxation years ending April 30, 1934, 1985 and 1986. In making the reassessments the respondent:
Dussault, T.C.J. [Orally]:—This is an appeal against assessments by the respondent for the appellant's 1982, 1983, 1984 and 1985 taxation years disallowing certain tuition fees in 1983 as well as expenses incurred to acquire investment publications in all the
Brulé, T.C.J.:—The taxpayer hereby appeals to the Tax Court of Canada from a reassessment mailed May 29, 1987 for the 1983, 1984 and 1985 taxation years by which assessments have been made against the taxpayer, William G. Docherty, on account of
Taylor, T.C.J.:—These are appeals heard on common evidence in Calgary, Alberta, on December 3, 1990, against income tax assessments in which the Minister of National Revenue rejected the claims that certain real properties were inventory" of the appellants, and
Christie, A.C.j.T.C.:—The appellant appeals from reassessments of his liability to income tax respecting his 1985 and 1986 taxation years. The notice of appeal regarding 1985 is dated October 19, 1989. Paragraphs 24 and 25 thereof read:
Tremblay, T.C.J. [Translation]:—This case was heard in the city of Sherbrooke, Québec.
