Brough v. Minister of National Revenue, [1998] 4 CTC 11 -- text
McKeown J.:
McKeown J.:
Christie A.C.J.T.C.:
1 These eight appeals were heard together. Each appellant seeks to deduct losses in computing his or her income. These losses pertain to the purchase of units of the capital in a partnership named Inter-Teck Oil Limited Partnership (“ITOLP”).
Smith A.O.:
Létourneau J.A.: