Christie, A.CJ.T.C.: —It is alleged in the notice of appeal and admitted in the reply thereto that by an assessment dated July 9, 1985, the respondent disallowed a claimed business loss deduction of $206,132 regarding the appellant's 1984 income and

Teskey, T.C.J.:— The appellant appeals its 1984 reassessment wherein the Minister disallowed the sum of $88,716 to be written off as a wage expense.

Taylor, T.C.J.:— This is an appeal heard in Vancouver, British Columbia on July 26, 1989 against an income tax assessment for the year 1985 in which the Minister of National Revenue disallowed, as a deduction from other income, an amount claimed as

Garon, T.C.J.: —These are cases where the respondent in reassessing the appellants disallowed the amounts deducted by the appellants as their share of the business losses of the General Mortgage Syndicate hereinafter described as "G.M.S."

Sarchuk, T.C.J.: —Mr. William Serafini appeals from reassessments of income tax made by the Minister of National Revenue for the 1985 and 1986 taxation years. In issue is the respondent's refusal to treat certain sums received by the appellant in

Garon, T.C.J.:—This is a case where the appellant appeals income tax assessments made by the Minister of National Revenue on November 4, 1985 with respect to its 1981, 1982 and 1983 taxation years.

Christie, T.C.J.:—The appellant was reassessed by the respondent regarding its 1981 and 1982 taxation years. It objected to the reassessments, but they were confirmed by the respondent by notice dated April 2,1987. This appeal ensued.

Bonner, T.C.J.:—The appellant appeals from assessments of income tax for the 1986 and 1987 taxation years. The appellant asserts that he is entitled to deduct in the computation of his income payments made by him at the rate of $200 per month

Lamarre Proulx, T.C.J.:—This is an appeal concerning the liability of directors pursuant to section 227.1 of the Income Tax Act (the Act). This appeal has been heard on common evidence with the appeals of eight other