Bonner, TCJ [Orally]:—Each appellant appeals from assessments of income tax for the 1979 and 1980 taxation years. During those years the appellants carried on a practice of law in partnership. The firm had an account with an organization known as Tradex. Tradex

Tremblay, TCJ [TRANSLATION]:—This appeal was heard on June 29, 1984 at Montréal, Quebec.

Sarchuk, TCJ:—The appellant Makoi Holdings Ltd (Holdings) appeals from an assessment of income tax for the 1979 taxation year; Peter Epp appeals from assessments of income tax for his 1978 and 1979 taxation years and Abe Epp and Gerald Watkins (Watkins) appeal with

Taylor, TCJ: —This is an appeal heard in Toronto, Ontario on May 16, 1985 against income tax assessments for the years 1979 and 1980 in which the Minister of National Revenue disallowed “rental losses” in the amounts of $1,820 and $1,892 respectively. The

Christie, ACJTC:—This appeal relates to the taxpayer's 1976 taxation year. The issue is whether it is entitled to deduct an inventory allowance in the amount of $652,754 in 1977 giving rise to a non-capital loss which it sought to carry back to

Rip, TCJ:—The appellants’ appeals from income tax assessments for 1976, 1977, 1978, 1979 and 1980 were heard on common evidence. The primary issue before the Court was to determine the value on December 31, 1971 of certain property located in Port

Esson, JA:—This appeal is by the defendant Continental Aerial Services Ltd against a judgment by which it was held liable for excise tax, pursuant to the provisions of the Excise Tax Act, RSC 1970, c E-13, in respect of the

Gratton, DCJ:—On consent of all parties, three questions have been submitted for the Court’s determination. They deal with the garnishability and exigibility of RRSPs generally, as well as with the rights of a beneficiary under an RRSP trust agreement and whether such rights are affected by seizure or garnishment.

McNair, J:—The sole issue in this income tax appeal is whether a person who is ordinarily resident in Canada by virtue of subsection 250(3) of the Income Tax Act is a taxpayer thas is deemed by section 250 of the Act to

Muldoon, J:—In order the better to conform with the rules and practices of this court, the style of cause in this action is amended to be that which is shown above.