Taylor, T.C.J.: —This is an appeal heard in Calgary, Alberta, on January 11, 1989 against an income tax assessment in which the Minister of National Revenue disallowed an amount of $21,131 claimed as an allowable investment business loss for the

Christie, A.C.J.T.C.: —This appeal relates to the appellant's 1983 taxation year. In its return of income for that year it reported net income of $204,819. On June 27, 1985 the respondent reassessed the appellant’s tax liability for 1983 by adding

Sarchuk, T.C.J.:—The appellant De Cloet Ltd. appeals from reassessments of income tax with respect to its 1980, 1981, 1982 and 1983 taxation years. Two separate and distinct issues are raised in these appeals.

Taylor, T.C.J.:—These are appeals heard in Toronto on February 9, 1989 against income tax assessments for the years 1984 and 1985 in which the Minister of National Revenue had disallowed amounts of interest expenses claimed. An agreed statement of facts

Christie, A.C.J.T.C.: —The issue is whether the appellant is liable to a penalty of $4,088.95 in respect of his 1983 taxation year. The notice of appeal is dated May 26, 1987 and is signed by him. It reads:

Sarchuk, T.C.J.: —Keith E. Schneider appeals from reassessments of income tax for the 1981, 1982, 1983 and 1984 taxation years. In his returns of income for those years the appellant sought to deduct costs claimed to have been incurred by him

Couture, C.J.T.C.: —This appeal deals with the appellant's 1983 taxation year. He was an employee of the National Film Board (the Board), a Canadian Crown Corporation assigned to its New York office where he had carried on the duties of his

Garon, T.C.J.:—This is a case where the taxpayer is appealing from income tax assessments for the taxation years 1978, 1979, 1980, 1981 and 1982. These appeals were heard together.

Mogan, T.C.J.:— The appeals of William Bell, Fred McCullough and Renee Makino were heard together on common evidence. These three appellants participated with four other persons in the ownership of certain property (land and building) which was purchased and

Rip, T.C.J.:— Havlik Enterprises Limited ("Havlik"), the appellant, has appealed from an assessment of non-resident tax pursuant to subsection 215(6) [1] of the Income Tax Act ("Act"), notice of which was dated March 23,