St-Onge, TCJ [ORALLY]:—The appeal of Mr T Gordon Wright was heard on January 16, 1985, in the City of Vancouver, British Columbia, and the issue is whether the appellant is entitled to deduct a betting loss from his commercial fisherman business in

Goetz, TCJ:—This is an appeal by the appellant (Place du Portage Inc) ("Portage”) with respect to an income tax assessment concerning the appellant’s 1978 taxation year whereby the respondent added to the income of the appellant the sum of $300,000

Christie, ACJTC:—This appeal relates to the appellant’s 1980 taxation year. The issue is whether in computing his income for that year he is entitled to deduct $2,459.08, being expenses incurred by him on returning from Italy to Brockville, Ontario.

Bonner, TCJ:—The appellants herein were at all relevant times members of a joint venture known as Atlas-Healy-Greenfield (hereinafter ““AHG’’). They appeal from assessments made in respect of the failure of AHG to withhold and remit Part XIII tax on payments

Taylor, TC) [Translation]:—Mr Mardini appealed from the Minister’s notice of reassessment for the 1980 taxation year. His appeal was based on the facts and reasons alleged in his notice of appeal dated January 28, 1983 as follows:

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