Christie A.C.J.T.C.: — The years under review are 1987 to 1991 inclusive. It is the position of the appellant that consequent upon the dissolution of a limited partnership named LRR Partnership Limited (“the partnership”) established under the

Dussault J.T.C.C.: - These appeals are from four different assessments, the notices of which, for the appellant’s 1989 taxation year, are number A186999 dated December 7, 1990, and number B200744 dated March 10, 1993, and for the appellant’s 1990

Rowe D.J.T.C.C.: — The appellant appeals from assessments of income tax for the 1991, 1992 and 1993 taxation years. In computing income for those taxation years the appellant deducted certain amounts as business losses which the Minister of National

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