Taylor, TCJ:—This is an appeal heard in Toronto, Ontario on November 21, 1984, against an income tax assessment in which the Minister of National Revenue disallowed as deductions, amounts of interest of $16,122 and $11,544 paid in the years 1978 and 1979. As a

Taylor, TCJ [ORALLY]:—This is an appeal by the appellant with respect to his notices of reassessment for his taxation years 1978 to 1981 inclusive.

Goetz, TCJ [ORALLY]:—This is an appeal of David M Dunlap whereby he has claimed as a deduction a business loss in his 1976, 1977, 1978, 1979, 1980 and 1981 taxation years. The appellant is a manufacturer in the successful operation of two

Rip, TCJ:—In assessing income tax to the appellant, William Hum, for 1977 and 1978 the respondent, the Minister of National Revenue, added to his income previously assessed the sums of $40,000 and $29,153.73, respectively; the respondent described these amounts

Kempo, TCJ:—This is an appeal involving the 1979 and 1980 taxation years of the appellant.

Cardin, TCJ:—George Canetti, a commission salesman and one of the sales managers of Control Data Canada (“The Company”), is appealing from an assessment of tax in which the Minister of National Revenue disallowed expenses in the amount of $7,848.94 claimed

Bonner, TCJ: [ORALLY]:—The appellant appeals from assessments of income tax for the 1976, 1977, 1978 and 1979 taxation years. Throughout those years the appellant derived income from the rental of residential real estate located both in Alberta and in British

Christie, ACJTC:—This appeal relates to the appellant’s 1981 taxation year. In that year he received $48,055.40 from Gainers Inc (“Gainers”) which he excluded in the computation of his income under the Income Tax Act (“the Act”). By