Watson D.J.T.C.C.: — This appeal was heard in Vancouver, British Columbia, on September 25, 1996, under the Informal Procedure.

McArthur J.T.C.C.: - This appeal was heard in Ottawa under the Informal Procedures of this Court. The issue is whether the Appellant is entitled to deduct $2,305 in contributions to his Registered Retirement Savings Plan (“RRSP”) in the 1992 taxation

Beaubier J.T.C.C.: — These appeals were heard jointly and on common evidence at Saskatoon, Saskatchewan on September 4 to 6, inclusive and September 9, 1996.

Rip J.T.C.C.: — Ly Hau and Neng Hau are brothers. In November 1990 they and another brother, Sang Hau, purchased three commercial condominium units located on Silverstar Boulevard in Scarborough, Ontario (“condominium property”) for the following amounts:

Sarchuk J.T.C.C.: - In computing income for the 1987, 1988, 1989 and 1990 taxation years, the Appellant sought to deduct full farm losses in the amounts of $20,439, $40,610, $38,134 and $36,620 respectively.

O’Connor J.T.C.C.: — These appeals were heard in Vancouver, British Columbia on September 18, 1996.

The Appellant was the only person to testify and several exhibits were filed.

Sobier J.T.C.C.: — By agreement, these appeals were heard on common evidence. The Appellants appeal from the assessments of the Minister of National Revenue (the “Minister”) for their 1989 and 1990 taxation years, whereby the Minister disallowed certain expenses

Linden J.A. (Stone, J.A., Henry D.J., concurring) —: The main issue in this appeal and five others [1] argued with it is whether the proceeds of a disposition of certain rental property in 1987 are

Rip J.T.C.C.: - The issue in these appeals (Informal Procedure) is whether in its 1989, 1990 and 1991 taxation years the chief source of income of Benkarin Holdings Inc. (“appellant”) was farming or a combination of farming and some other

Brulé J.T.C.C.: The appellant is appealing assessments in respect to his 1990, 1991 and 1992 taxation years in which he was denied claims for interest expense in the amounts of $10,625.00, $8,911.00 and $6,787.00.