Christie, ACJTC:—These appeals were heard together on common evidence with the consent of the parties and the approval of the Court. They relate to the appellants’ 1977, 1978 and 1979 taxation years. The issue is this: what was the acreage of the

Cardin, TCJ:—Doug Smith Holdings Ltd, incorporated on October 21, 1975 under the Business Corporations Act of Ontario, is appealing from an assessment of income tax by which the Minsiter of National Revenue disallowed the totality of

Kempo, TCJ [ORALLY]:

Christie, ACJTC:—This appeal relates to the appellant’s 1978 and 1979 taxation years. There are three issues in respect of both years: first, is the appellant entitled to deduct the allowable business investment losses claimed; second, is he entitled to deduct

St-Onge, TCJ [ORALLY]:—The appeal of the company Calvin Bullock Ltd was heard on July 13, 1984, in the City of Montréal, Province of Québec.

Cardin, TCJ:—The appeals of Harry Kushnir and Leon Kushnir for the 1972 taxation year were heard on common evidence. By notice of reassessment dated November 1, 1978, the Minister of National Revenue added to Harry’s Kushnir’s income a taxable capital

Cardin, TCJ:—The appeal of Dr George Mallouh is from a reassessment of income tax dated March 24, 1981 by which the Minister of National Revenue disallowed, on the ground that they were personal and unreasonable expenses, amounts of approximately $1,440

Christie, ACJTC:—The appellant is a farm equipment dealer from Fremont, Ohio, and carries on business under the name of Purdy Rental and Sales Company. The issue is whether in 1979 he became liable to income tax under subparagraph 212( l)(d)(i) of

Sarchuk, TCJ:—Fernwood Construction of Canada Ltd, a private company incorporated pursuant to the laws of the Province of Alberta, carries on the business of real estate construction, development and sale. In reporting its income for the 1979 taxation year the

Brulé, TCJ [ORALLY]:—This appeal involves the deductibility of certain expenses incurred by the appellant. While the facts are not in dispute, the interpretation of the facts become important.