McArthur J.T.C.C.: — The appeals of Edmundo Sanchez were heard in Toronto under the Informal Procedures of this Court on common evidence with the appeals of Rajesh Monga and Neera Monga.
Beaubier J.T.C.C.: - This appeal was heard at Edmonton, Alberta pursuant to the Informal Procedure on July 10, 1996. The Appellant was the only witness.
McArthur J.T.C.C.: — The appeals of Rajesh Monga were heard in Toronto under the Informal Procedures of this Court on common evidence with the appeals of Neera Monga and Edmundo Sanchez.
Bowman J.T.C.C.: — These appeals are from assessments for the 1992, 1993 and 1994 taxation years of the appellant. They concern the deductibility of losses claimed by the appellant beyond the amount allowed to him by the Minister of National
Dussault J.T.C.C.: — The only point at issue in this appeal concerns the right of the appellant, TELECOMSYST SERVICES INC. (“TSI”), to an investment tax credit and a refundable investment tax credit of $40,440 for its 1987 taxation year under
Margeson J.T.C.C.: — It was agreed at the commencement of the trial that the evidence given in one would be considered in the other, where applicable. These appeals were heard on common evidence.
Watson D.J.T.C.C.: — These appeals were heard on common evidence in Vancouver, British Columbia, under the Informal Procedure, on September 27, 1996. The Appellants were the only witnesses at the hearing.
Bowie J.T.C.C.: - The Appellant William J. McKissock was a roofer for most of his working life. In about 1976 he started the business known as McKissock Roofing Associates Limited (Associates), which is the corporate vehicle by which he now operates
O’Connor J.T.C.C.:— This appeal was heard in Vancouver, British Columbia on September 20, 1996. The Appellant acted on his own behalf, gave evidence and presented exhibits.
Rowe D.J.T.C.C.: — The appellant filed an appeal from assessments of income tax for his 1990, 1991, 1992, 1993 and 1994 taxation years. However, in computing his tax liability for the 1990, 1991, 1992 and 1993 taxation years the appellant did not make any
