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.
Sobier, T C.J.:—The appellant appeals from a reassessment by the respondent whereby the respondent disallowed the amounts of $3,643 for the 1984 taxation year and $1,472 for the 1985 taxation year claimed as farm losses and increased farm losses for
Brulé, T.C.J:—This appeal stems from the Minister reassessing the appellant for the 1984, 1985 and 1986 taxation years wherein it was alleged that there were unreported taxable benefits as follows:
Sobier, T.C.J.:—By agreement, these appeals were heard on common evidence. The appellants appeal the reassessments of the Minister of National Revenue (the ” Minister”) for the taxation years 1982, 1983, 1984 and 1985.
Rowe, DJ.T.C.:—The appellant appealed from reassessments of income tax for his taxation years 1977 to 1987, both years inclusive. However, the appeal with respect to his 1987 taxation year was not done in compliance with section 165 of the Income
Sobier, T.C.J.:—The appellant appeals from the assessment of the Minister of National Revenue (the "Minister") for the 1986 taxation year whereby the appellant's claim for capital gains exemption of $46,121 was reduced to $39,784.
Rip. T.C.j.:—Bronson Short ( Short") appeals from an assessment by the Minister of National Revenue, the respondent, notice of which was dated January 10, 1989. The assessment was issued pursuant to the liability imposed by section 227.1 of the Income
