Gabriel Maioni v. Minister of National Revenueand Orlando Foglietta and Green Acres Sod Farms Ltd, Third Parties., [1980] CTC 2722, [1980] DTC 1626 -- text

Guy Tremblay:—This case was heard in Montreal, Quebec, on May 29, 1980.

1. Points at Issue

1.1 Based on the Notice of Appeal the points are:

Humberto Brum v. Minister of National Revenue, [1980] CTC 2651, [1980] DTC 1607 -- text

M J Bonner:—The appellant appeals from assessments of income tax for the 1973 to 1976 taxation years. For 1975 the respondent decreased reported income from the appellant’s office as president of a company called A & B Rail Contractors Ltd

Robert C Hume v. Minister of National Revenue, [1980] CTC 2645, [1980] DTC 1542 -- text

John B Goetz:—This is an appeal by the appellant with respect to an assessment concerning his 1977 taxation year. The appellant claimed as a deduction from his income the sum of $685.08 which was disallowed by the respondent. In assessing the

Kanvest Ag v. Minister of National Revenue, [1980] CTC 2576, [1980] DTC 1489 -- text

The Chairman:—The appeals of Kanvest AG are from assessments in respect of the 1972 and 1973 taxation years. By assessment dated April 12, 1977, the Minister added to the appellant’s income for 1972 an amount of some $245,000 as income realized

Clifford E McCall v. Minister of National Revenue, [1980] CTC 2572, [1980] DTC 1503 -- text

D E Taylor:—This is an appeal heard in the City of Calgary, Alberta, on May 13, 1980, against an income tax assessment for the year 1975 in which the Minister of National Revenue assessed certain income against this ap- pellant as an

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