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TCC

Roger Coderre, Daniel Marcoux, Pierre Daneau, Denis Coderre, Raymond Brisson, Madeleine Coderre and St. Germain Transport Ltée v. Minister of National Revenue., [1993] 1 CTC 2564, [1993] DTC 381

., [1993] 1 CTC 2564, [1993] DTC 381 Garon, T.C.C.J.:—The appellant, St-Germain Transport Ltée, hereinafter called” société St-Germain” or the "appellant corporation”, has appealed from reassessments dated February 1, 1989 for the 1980, 1981, 1982, 1983 and 1984 taxation years. ...
TCC

Italo Zeppieri and Rinaldo Zeppieri v. Her Majesty the Queen, [1993] 2 CTC 2859

Her Majesty the Queen, [1993] 2 CTC 2859 Kempo, T.C.C.J.:—I would note that both the matters of Rinaldo Zeppieri and Italo Zeppieri have been consolidated by way of consent and order of this Court dated August 11, 1993. ... The appellants have not filed a list of documents in accordance with the Rules nor in compliance with the specific Court order to this effect dated August 11, 1993. ... Costs have been requested for today's appearance, however, in view of all the circumstances, there will be no order save and except the one that was made with respect to the first appearance as comprised in my order dated August 11, 1993. ...
TCC

Carmine Pallotto v. Her Majesty the Queen (Informal Procedure), [1993] 2 CTC 3024

Her Majesty the Queen (Informal Procedure), [1993] 2 CTC 3024 Bowman, T.C.C.J. ... On February 16, 1993, the court order was signed and I have now amended my 1991 tax return. ... An agreement or order made in 1993 could, for the purposes of subsection 60.1(3), have retroactive effect only back to the commencement of 1992. ...
TCC

Al Davis Limited v. Her Majesty the Queen (Informal Procedure), [1993] 2 CTC 3053

Her Majesty the Queen (Informal Procedure), [1993] 2 CTC 3053 Taylor, T.C.C.J.:—This is an appeal under the informal procedure, heard in Sudbury, Ontario on August 11, 1993, against a notice of determination of loss dated February 16, 1993, showing that loss to be $6,296.33 rather than the amount reported by the appellant as $18,289.33. ... In the notice of appeal, dated February 25, 1993, relevant to this trial, in detailing the history of this matter, Mr. ...
TCC

Canalerta Technologies Inc. v. Minister of National Revenue, [1993] 2 CTC 2886, 93 DTC 1045

On May 26, 1993, counsel for the parties were informed that these appeals were set down to be spoken to on June 16, 1993. ... Olsson, counsel for the respondent, appeared at Court on June 16, 1993. ... Attached to these reasons is a copy of the transcript of proceedings of June 16, 1993. ...
TCC

Farm Business Consultants Inc. v. Her Majesty the Queen, [1993] 2 CTC 2937, 93 DTC 1190

Her Majesty the Queen, [1993] 2 CTC 2937, 93 DTC 1190 Beaubier, T.C.CJ. ... TDX NO. 108 July 26, 1993 Marshall Steven Kay, Mr. J.S. Gill, Q.C. a Commissioner, etc., Mr. ... With respect to your two other letters, also dated July 26, 1993, we are presently awaiting instructions and information from Revenue Canada in respect thereof. ...
TCC

Danza Del Sol Holdings Ltd. And Dr. Douglas Bruce v. Her Majesty the Queen, [1993] 1 CTC 2646, 93 DTC 447

Her Majesty the Queen, [1993] 1 CTC 2646, 93 DTC 447 Hamlyn, T.C.C J.:—The appeals in this matter were filed March 6, 1991. ... At that status hearing, on September 28, 1992, with the concurrence of both counsel the appeals were set peremptorily for Monday, January 25, 1993 at 9:30 a.m. at the Tax Court of Canada at Vancouver, British Columbia. At the hearing of January 25, 1993, a motion by the counsel who appeared both for the counsel of record and for the appellants was placed before the Court to adjourn the hearing of these appeals to a later date. ...
TCC

Tony Grosdanof v. Her Majesty the Queen, [1993] 2 CTC 2319

Her Majesty the Queen, [1993] 2 CTC 2319 Taylor, T.C.C.J.:—This is the appeal of Tony Grosdanof which was heard on January 27, 1993. ... This is under the provisions of the informal procedure of the Tax Court of Canada and it was heard in Toronto, Ontario on January 27, 1993, against an assessment under the Income Tax Act, R.S.C. 1952, c. 148 (am. ...
TCC

Clayton R. Iverson v. Her Majesty the Queen (Informal Procedure), [1993] 2 CTC 2177

Her Majesty the Queen (Informal Procedure), [1993] 2 CTC 2177 Teskey, T.C.C.J. ... The Queen, [1993] 1 C.T.C. 269, 93 D.T.C. 5035. Therein, the Court held that a taxpayer had no right to amend a forward averaging election after assessment. ...
TCC

Candace Janet Davis-Storks v. Her Majesty the Queen (Informal Procedure), [1993] 2 CTC 2226

Her Majesty the Queen (Informal Procedure), [1993] 2 CTC 2226 Taylor, T.C.C.J.:—This is an appeal heard in Toronto, Ontario, on March 8, 1993, under the informal procedure rules of the Tax Court. ...

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