Taylor, T.C.J.:—This is an appeal heard in Vancouver, British Columbia, on December 3, 1987, against an income tax assessment for the year 1982 in which the Minister of National Revenue disallowed an amount of $3,532.89 deducted by Mr. Beachkowski as

Bonner, T.C.J.: —[Orally]: This is an appeal from an assessment of income tax for the 1980 taxation year. In computing his income for the year the appellant deducted $40,000 in respect of management fees arising out of two agreements between

Christie, A.C.J.T.C.:—These cases were heard together at the request of the parties. The appellants are husband and wife. In both appeals the taxation years under review are 1980 and 1981.

Taylor, T.C.J.:—These are appeals heard in Halifax, Nova Scotia, on May 29, 1987, with final submissions from the parties on November 5, 1987. The appeals were against income tax assessments for the years 1982 and 1983, in which the Minister of

Bonner, T.C.J.: —[Orally] The appellant appeals from assessments of income tax for the 1977, 1978, 1979 and 1980 taxation years. The respondent made the assessments in question on the basis that section 31 of the Income Tax Act

Couture, C.J.T.C. [Translation]:—These appeals concern assessments by the respondent for the 1981 and 1982 taxation years. Under these assessments the respondent disallowed the losses claimed by the appellant on the presumption that the restaurant business he had been

Bonner, T.C.J. [Orally]:—The applicant seeks an order under section 167 of the Income Tax Act extending the time for objecting to an assessment of income tax for the 1983 taxation year. The assessment was made on April 21,

Couture, C.J.T.C.: — These appeals are in respect of the appellant's 1980, 1981 and 1982 taxation years and raised two issues. First, the disallowance of $12,127.35 and $13,945.04 claimed as losses for the taxation years 1981 and 1982 arising from

Sarchuk, T.C.J. [Orally]:—The appeal of Gerald Pollard is from an assessment of tax with respect to his 1983 taxation year. The facts which give rise to this appeal are not particularly in dispute and can be briefly summarized.

Bonner, T.C.J.:—The appellant appeals from assessments of income tax for the 1982 and 1983 taxation years.