Sarchuk, T.C.J.:— Mr. Deitch appeals with respect to an assessment of tax for his 1984 taxation year. During that year he was employed as a duty counsel by the Law Society of Upper Canada. In the course of this employment he was required

Christie, A.C.J.T.C.:—These appeals were heard together. The basic issue is whether the sum of $31,597 was income of Mr. David H. Milman as an allocation to him of partnership income and consequently not to be included in computing the appellant's income

Sherwood, T.C.J.:—This is an appeal from a confirmed reassessment whereby the respondent disallowed a deduction of $1,617.32 claimed as an expense for a "home office” by the appellant in her 1986 taxation year.

Brulé, T.C.J.:—The appellant is appealing from a reassessment of income taxes in respect of the 1984 taxation year and a notification in writing in respect of the 1982 and 1983 taxation years.

Rip, T.C.J.:—The issue in appellant Richard Felton's appeal from an income tax assessment for 1985 is whether Mr. Felton be permitted to deduct, in computing his income from employment, amounts paid as office rent in accordance with subparagraph 8(1 )(i)(ii)

Brule, T.C.J.:—This is an appeal from a reassessment of income tax in respect of the appellant's 1979 taxation year in which the Minister claimed that the appellant had received earnings from a partnership with his two brothers, and further did not

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