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Another possible reason for this is that Don Johnson had business losses in 1990 and may not have considered it prudent to claim the rental loss as well. 9. ...

However, even if a requirement that there be evidence that a notice of appeal has been filed might be considered unnecessarily particular (which I do not concede), and even if a serious issue might be derived from a reading of the reasons appealed from, irreparable harm certainly requires cogent evidence. ...

Upon receipt of the said application, the Minister considered it, but refused to extend the time for serving a notice of objection and notified the applicant of his decision by mail on August 8, 1994. 5. ...

In reassessing the appellant, the Minister disallowed $1,905.09 out of the amount of $2,007.09 that was initially claimed by the appellant on the basis that he did not furnish receipts to support such expenses and considered the said expenses as being unreasonable. ...

In assumption 3(e) the respondent detailed the basis upon which it allowed depreciation. 3(e) reads: 3(e) the appraised value of the depreciable property (the property”) that was acquired as part of the real estate, excluding the house and garage which are considered to be personal property of the appellant, was $22,000, calculated as follows: Poultry House I $7,000 Poultry House II 6,000 Storage Building 6,000 Quonset Building 3,000 Total $22,000 The appellant has not brought any evidence to upset the itemized values of properties described in the four items detailed in 3(e). ...

It was only at the hearing the question of goodwill being considered was brought up by Mr. ...

The amounts at issue were: At the start of the hearing the parties agreed that the operation should be considered as "farming" for purposes of the Income Tax Act, and accordingly, the Court need make no finding on that point. ...

In the absence of any previous claim for the shares the time she may be considered as acquiring them was the date of the dissolution of the Company—November 15, 1976. ...

Giles’ evidence could shed some light upon the operation of a section which appears to deprive income tax debtors of the customary period of limitation of actions enjoyed by other debtors similarly situated, and assist a court in the application of section 15 of the Charter not considered in James v. ...

His Honour suggested that the words "the remainder, if any" could be interpreted to mean that if the taxpayer had no income, and his income could not then be considered income for the purposes of subsection 63(2). ...