Beaubier T.C.J.:
1 These appeals were heard on common evidence in Toronto, Ontario on May 14 and 15, 1997.
2 The Appellants testified and called John R. McDougall, Mrs. McDougall's husband; Catherine Sharpe, Mrs. McDougall's daughter; Michael Tilley, C.A.; and Michael Fraser, C.A., Mrs. Fraser's son. The Respondent did not call any witnesses.
Watson D.J.T.C.:
1 This appeal was heard under the Informal Procedure in Toronto, Ontario on December 9, 1997.
Bowie T.C.J.:
Bowie T.C.J.:
1 The Appellant appeals from her reassessment for income tax for the 1980 taxation year. In filing her return she claimed to be entitled to take into account in computing her income for taxation purposes a business loss in the amount of $2,005.00 suffered in connection with the business of distributing a speed reading course called “The Advanced Reading Course” (the course).
Lamarre Proulx T.C.J.:
1 These are appeals for the 1989, 1990, 1991 and 1992 taxation years.
Archambault T.C.J.:
Margeson T.C.J.:
1 The matter before the Court at this time for decision is that of Laurie Gee and Her Majesty The Queen, 96-4120(IT)I. The sole question for determination is whether or not during the 1992, 1993 and 1994 taxation years, the Appellant, Laurie Gee, was entitled to claim the deductions in question which have been disallowed by the Minister, the amounts of $6,403, $8,519 and $10,177, respectively.
Linden J.A.:
Richard Morneau, Esq., Prothonotary:
1 This is a motion in opposition to this Court by the opposant under article 597 of the Code of Civil Procedure seeking the nullity of a seizure in execution of immovable property carried out by the judgment creditor against an immovable consisting of a lot and building, known as civic number 5175, 18ième rue, Grand-Mère (hereinafter the “immovable”).
Taylor T.C.J.:
1 This is an appeal heard in Hamilton, Ontario, on May 12, 1997, against an assessment in which the Respondent disallowed expenses in the amounts of $3,260.11 and $2,785.70 for the years 1993 and 1994 respectively, claimed under the Income Tax Act (the “Act”) from income earned as an employee on commission with Leon's Furniture Ltd. (Leon's) totalling $54,984 and $48,650 in those same years.
