Bonner, T.C.J.:—The appellant appeals from assessments of income tax for the 1982 and 1983 taxation years. The sole issue is whether common shares of Baldassarra Construction Ltd. "the company") were transferred by the appellant to his three sons with the
Beaubier, T.C.J.:—This matter was heard in Ottawa, Ontario, on November 15, 1990.
The appellant appeals an income tax reassessment for the 1984 taxation year.
Lamarre Proulx, T.C.J. [Translation]:—This is an appeal against reassessments by the respondent, the Minister of National Revenue, with respect to the appellant's 1985 and 1986 taxation years.
Rip, T.C.J.:—In assessing E. William Abrahamson ('Abrahamson"), the ap- pellant, for 1986 the Minister of National Revenue, the respondent, included in his income the sum of $85,126 (US$62,136) received by Abrahamson in the year from an Individual Retirement Account “IRA").1
Garon, T.C.J. [Translation]:—This case involves appeals from tax assessments dated June 8, 1983 for the taxation years 1977 through 1981. In these assessments, the respondent added to the declared income for those taxation years the following amounts:
Hamlyn, T.C.J.:—This appeal involves assessments of taxes payable by the appellant for the 1983, 1984 and 1985 taxation years. The Minister of National Revenue assessed on the basis that an amount due from shareholders was a deemed dividend paid to
Taylor, T.C.J.:—These are appeals heard in Winnipeg, Manitoba, on September 14, 1990, against income tax assessments for the years 1983, 1984 and 1985 in which the Minister of National Revenue imputed interest income to the appellant under section 17 of
Mogan, T.C.J.:—The only issue in this appeal is whether a penalty assessed by the respondent under subsection 163(1) of the Income Tax Act, R.S.C. 1952,
Teskey, T.C.J.:—The appellant appeals from reassessments for its 1980 and 1981 taxation years.
Taylor, T.C.J.:—These are appeals heard in Winnipeg, Manitoba, on September 11, 1990, against income tax assessments for the years 1982,1983 and 1984 in which the Minister of National Revenue had reassessed as follows:
