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.

Bell J.T.C.C.: —

McArthur J.T.C.C. — Upon consent, the appeals of N.J. Martin Management Services Ltd. (the “Company”), Norman J. Martin (“Norman J.”) and Robert Farina (“Robert F.”) were heard on common evidence for the taxation year ending December 31, 1988 and the

McArthur J.T.C.C.: - Manuel Canales appeals from an assessment of the Minister of National Revenue (the “Minister”) The Minister assessed the Appellant, as director of County Press Limited in the amount of $23,670.74 being unpaid deductions interest and

McDonald J.A.: — This is an appeal from a judgment of the Trial Division, pronounced on May 18, 1995, which set aside a determination by the Minister of National Revenue that excise tax paid by the respondent, Canadian Turbo, on the sale

Desjardins J.A.: — This application for judicial review was heard together with that in file A-602-95. The reasons for judgment given in this file will apply equally to file A-602-95.