Rowe D.J.T.C.C.:

Rowe D.J.T.C.:

1 HIS HONOUR: The Appellant appeals from an assessment of income tax for his 1990 and 1991 taxation years.

2 The Minister of National Revenue reassessed the Appellant for those taxation years and disallowed business losses claimed by him as deductions from his income for those years in the amounts of $27,062.70 and $14,485.19 respectively.

Beaubier T.C.J.:

1 THE REGISTRAR: Before the Court for judgment case No. 97-43 (IT)I between Daniel G. Erwin, appellant, and Her Majesty the Queen, respondent, for the 1993 taxation year. Ms. Michele Rosser representing the appellant, Ms Shalene Curtis-Micallef representing the respondent.

Hamlyn T.C.J.:

1 This is in the matter of Eleanor Adler and Her Majesty The Queen. It is an application for extension of time within which an appeal may be instituted.

Bowie T.C.J.:

Beaubier T.C.J.:

1 These appeals pursuant to the General Procedure were heard together on common evidence by consent of the parties at Kamloops, British Columbia, on October 6, 1997.

Beaubier T.C.J.:

1 These appeals were heard together on common evidence at Calgary, Alberta on April 13-18, and April 21-27, inclusive, 1997.

• 1. disallowed for 1991,

  • (a) the deduction from its cumulative Canadian exploration expense government assistance received in 1991 of $18,841;

Taylor T.C.J.:

Garon T.C.J.:

1 These are appeals by each Appellant from income tax assessments for the taxation years 1990, 1991 and 1992.

2 By his reassessments in respect of the Appellant Gurdip Gill, the Minister of National Revenue disallowed expenses in the amounts of $14,918.55, $22,962.55 and $17,519.00 for the 1990, 1991 and 1992 taxation years.

Rowe D.J.T.C.:

1 This is an application for a time extension for filing a Notice of Appeal from a Notice of Confirmation dated November 4th, 1996 and there was also a Notice of Reassessment, in respect of the Appellant's 1993 taxation year, of the same date. The reason for the application as set out in paragraph 1 was as follows: The Applicant had a bona fide intention to appeal to the Court and would have done so within the time period prescribed by the Act had he been aware of the proper appeal procedure.