Bonner, TCJ:—This is an appeal from an assessment of income tax for the 1981 taxation year. At issue is the appellant’s claim to deduct as a foreign tax credit the full amount of taxes paid to the United States on investment income from

Sarchuk, TCJ:—The appellant is a British Columbia corporation engaged in business as a travel agency. In computing its income for the 1976, 1977 and 1978 taxation years certain promotional, legal and wage expenses were deducted.

Taylor, TCJ:—These are appeals heard on common evidence, on November 23, 1984 in Toronto, Ontario, against income tax assessments for the years 1979 and 1980 in which the Minister of National Revenue disallowed, as deductions from other income, rental losses

Taylor, TCJ:—This is an appeal heard in Toronto, Ontario on December 6, 1984, against an income tax assessment for the year 1979, in which the Minister of National Revenue, in 1981, assessed tax and interest totalling $1,176.36 against the estate. The

Bonner, TCJ [ORALLY]:—The appellant appeals from assessments of income tax for the 1978, 1979 and 1980 taxation years. On assessment the Minister applied section 31 of the Income Tax Act to limit to $5,000 per year the deduction

M J Bonner:—Tony Mele Incorporated (the “company”) appeals from an assessment of income tax for its 1980 taxation year. Tony Mele appeals from assessments for his 1978, 1979 and 1980 taxation years. The appeals were heard together on common evidence.