Brulé J.T.C.C.: These appeals stem from a reassessment by the Minister of National Revenue wherein he disallowed a deduction of rental losses in the taxation years 1990, 1991 and 1992. The appellants are husband and wife and the appeals were heard

Bell J.T.C.C.: —

Christie A.C.J.T.C.: - This motion came on for hearing at Toronto on September 26, 1996. The litigation to which it relates is an appeal by Shell Canada Limited (“Shell”) under the Income Tax Act (“the Act”) in respect

Rip J.T .C.C.: - Ann Waddon, the appellant, has appealed a reassessment of income tax for the 1991 taxation year since she “never” received more than $2,000.00 per month as child support from her husband.

Bonner J.T.C.C.: — The Appellant appeals from assessments for the 1992 and 1993 taxation years. The appeals arise from the denial of the Appellant’s claims to deduct rental losses from three properties located in Winnipeg. The three properties are

Bell J.T.C.C.: - This determination is made pursuant to an application by the Appellant under section 58 of the Tax Court of Canada Rules (General Procedure) “for the determination, before hearing, of a question of

Lamarre Proulx J.T.C.C.: - This appeal was instituted under the informal procedure for the 1992 taxation year. It concerns the mental or physical impairment tax credit provided for under sections 118.3 and 118.4 of the Income Tax

McArthur J.T.C.C.: - Lindsay Marjadsingh, the Appellant, appeals the reassessment of the Minister of National Revenue’s for the taxation years 1990, 1991 and 1992. The Appellant claimed rental losses in the amounts of $11,977.80, $16,348.78 and $15,838.73 in each

Hamlyn J.T.C.C.: — These are appeals for the 1990 and 1991 taxation years.

Teskey J.T.C.C.: — The Appellant, in his Notice of Appeal, wherein he appealed his assessment of income tax for the years 1993 and 1994, elected the informal procedure.