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.

Brulé, TCJ:—This is an appeal by Nobledale Construction Limited with respect to its taxation year wherein the company treated a discount of $73,769.61 on the sale of a mortgage as an income loss while the Minister of National Revenue claimed that

Taylor, TCJ:—These are appeals heard on common evidence, in Toronto, Ontario on February 20, 1985. The parts of the appeal of Gail van Oldenbarneveld for the years 1980 and 1981 were withdrawn and are to be dismissed. There was only one point

Rip, TCJ:—The appellant appeals against his 1978 income tax assessment on the basis that he did not receive a benefit when the corporation of which he was the sole shareholder satisfied a debt incurred by the appellant on his acquisition of shares