Cardin, TCJ [ORALLY]:—I have had the opportunity of reviewing the pleadings, the argument and I have also read the case law and although I did not find jurisprudence particularly helpful in the resolution of this appeal, I am nevertheless ready to

Bonner, TCJ:—In assessing tax for the appellant’s 1977 and 1978 taxation years the respondent proceeded on the basis that section 31 of the Income Tax Act applied to limit the deduction of the appellant’s farming losses.

Cardin, TCJ:—Mr Louis S Levy has appealed from reassessments with respect to the 1978, 1979 and 1980 taxation years. The issue is whether the Minister properly reassessed the appellant on the basis of subsection 31(1) of the Income Tax

Taylor, TCJ:—This is an appeal heard in Toronto, Ontario, on May 13, 1985 against income tax assessments for the years 1979 and 1980 and 1981 in which the Minister of National Revenue disallowed as a deduction from other taxable income, the loss

Rip, TCJ:—The appellant appeals from a reassessment of income tax in respect of its 1974 taxation year in which the respondent increased its reported capital gain on the basis that the adjusted cost base of property sold in that year was not $614,487, as

Cardin, TCJ:—The appeal is from reassessments with respect to the 1980 and 1981 taxation years. The basic facts are not disputed and are summarized in the Minister’s reply to the notice of appeal as follows:

Cardin, TCJ [TRANSLATION]:—By notice of assessment dated August 17, 1979, the Minister of National Revenue added to Bertrand D'Astous's income the sum of $43,000 for the 1976 taxation year, with respect to an unpaid shareholder loan according to subsection

St-Onge, TCJ [ORALLY]:—The appeal of Mr T Gordon Wright was heard on January 16, 1985, in the City of Vancouver, British Columbia, and the issue is whether the appellant is entitled to deduct a betting loss from his commercial fisherman business in

Goetz, TCJ:—This is an appeal by the appellant (Place du Portage Inc) ("Portage”) with respect to an income tax assessment concerning the appellant’s 1978 taxation year whereby the respondent added to the income of the appellant the sum of $300,000

Christie, ACJTC:—This appeal relates to the appellant’s 1980 taxation year. The issue is whether in computing his income for that year he is entitled to deduct $2,459.08, being expenses incurred by him on returning from Italy to Brockville, Ontario.