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TCC
Randy Remington v. Her Majesty the Queen, [1993] 2 CTC 2252, 93 DTC 1020
Her Majesty the Queen, [1993] 2 CTC 2252, 93 DTC 1020 Beaubier, T.C.C.J.:— This matter was heard in Calgary, Alberta, on April 20 and 21, 1993. ... Murray's letter of opinion dated March 26, 1993 respecting this matter reads as follows: CONCLUSION In the situation at hand, the receipt by Mr. ...
TCC
Waldy Hugel v. Her Majesty the Queen (Informal Procedure), [1993] 2 CTC 2281
Her Majesty the Queen (Informal Procedure), [1993] 2 CTC 2281 Teskey, T.C.C.J.:— The appellant elected to have his appeal against an assessment for 1989 heard pursuant to the informal procedure. ... By 1991, this operation would produce a profit of $2,000 and by 1993 a gross profit of $30,000. ... It is also based on the assumption that, in 1993 the two five-year-olds would only lose $5,000; the two four-year-olds would together earn $10,000; the two three-year-olds would together earn $25,000 and the one two-year-old would only lose $6,000, thus producing a profit of $24,000 on racing only. ...
TCC
Arnold Salamon v. Her Majesty the Queen (Informal Procedure), [1993] 2 CTC 2819
Her Majesty the Queen (Informal Procedure), [1993] 2 CTC 2819 Kempo, T.C.C.J. ... Salamon's summary of actual events for the period 1988 to 1992 inclusive, with projections 1993 to 1995 inclusive (Exhibit A-8) markedly point out the direct and onerous impact of this debt load. ... He projected that further debt reductions, being down to $100,000 for 1993, $97,000 for 1994 and $93,000 for 1995 together with increased wood and honey sales, would result in a break even basis by 1994 and a profit in 1995. ...
FCA
The Queen v. Carew, 92 DTC 6608, [1993] 1 CTC 1 (FCA)
Carew, 92 DTC 6608, [1993] 1 CTC 1 (FCA) Hugessen, J.A.:—This is an appeal from an order of the Tax Court of Canada dismissing the appellants application to extend the time for filing the reply to the notice of appeal. ...
TCC
Emil F. Krause v. Her Majesty the Queen, [1993] 2 CTC 2049, 93 DTC 594
Her Majesty the Queen, [1993] 2 CTC 2049, 93 DTC 594 Bonner, T.C.C.J. ...
TCC
Lucia Fromstein v. Her Majesty the Queen, [1993] 2 CTC 2214, 93 DTC 726
Her Majesty the Queen, [1993] 2 CTC 2214, 93 DTC 726 Sobier, T.C.C.J. ...
TCC
Brian Baker v. Her Majesty the Queen (Informal Procedure), [1993] 2 CTC 2318
Her Majesty the Queen (Informal Procedure), [1993] 2 CTC 2318 Rip, T.C.C.J. ...
TCC
Linda Martz v. Minister of National Revenue (Informal Procedure), [1993] 2 CTC 2355, 93 DTC 952
Minister of National Revenue (Informal Procedure), [1993] 2 CTC 2355, 93 DTC 952 Bonner, T.C.C.J. ...
TCC
Jack Messer v. Her Majesty the Queen (Informal Procedure), [1993] 2 CTC 2388
Her Majesty the Queen (Informal Procedure), [1993] 2 CTC 2388 Beaubier, T.C.CJ. ...
TCC
Ranjit S. Ahluwalia v. Her Majesty the Queen (Informal Procedure), [1993] 2 CTC 2408
Her Majesty the Queen (Informal Procedure), [1993] 2 CTC 2408 Rowe, D.T.C.C.J. ...