Sarchuk, TCJ:—The appeal of Ed Sliwa Agencies Ltd (the corporate appellant) from assessments to income tax for its 1975, 1976 and 1977 taxation years and of Edward J Sliwa (Sliwa) for his 1974, 1975 and 1976 taxation years were heard together on

Goetz, TCJ:—This appeal was heard by me in Calgary, Alberta on September 23 and 24, 1982, in my capacity as a member of the Tax Review Board but this judgment is being rendered in my present capacity as a judge of the Tax Court of Canada.

Goetz, TCJ:—This is an appeal by Penner & Co Western Ltd (“the Company’’) with respect to its 1977 taxation year. There are two issues to be determined: (1) whether the proceeds of the sale of an apartment block known as South Park

Christie, CJTC:—The appellant appeals from reassessments of income tax for his 1977, 1978 and 1979 taxation years. He is the owner of a property located at 415 Pembroke Street West, Pembroke, Ontario, (“the property”). The dispute giving rise to this appeal relates to

M J Bonner [ORALLY]:—The appellant appeals from assessments of income tax for the 1979 and 1980 taxation years. On assessment the Minister disallowed the deduction of rental losses on a house owned by the appellant. During the period for which losses were claimed,

Bonner, TCJ [ORALLY]:—I will now give my reasons for judgment in the Sumcot appeals. First I would observe, Mr McGarva, that if you do not have a wristwatch — they are cheap these days — you should get one. It is the duty of counsel to arrive

Walsh, J:—This is a tax appeal against a notice of reassessment dated July 7, 1977 reassessing plaintiffs income tax for his 1974 taxation year. An appeal was brought to the Tax Review Board which by judgment dated November 16, 1982 dismissed the

Mahoney, J:—This is an appeal by leave from a decision of the Tariff Board on the following question of law:

Cullen, J:—This action is by way of an appeal from The Tax Court of Canada, Mr Lucien Cardin, QC, PC, sitting as Chairman. It was agreed between the parties to accept the evidence taken on Friday, the 22nd day of July 1983 before the

Strayer, J:—An authorization to enter and search was issued on behalf of the Minister of National Revenue on August 11, 1983 with respect to premises and automobiles where relevant documents belonging to the applicant herein were thought to be located.