Lamarre Proulx, J.C.I.:—L’appelante interjette appel de sa cotisation d'impôt pour les années d'imposition 1982 et 1983. Il s'agit de déterminer si le revenu provenant de certificats d'épargne est un revenu provenant d'une entreprise exploitée activement selon les termes

Mogan, T.C.J.: —The appellant was employed by the Oasis Oil Company of Libya, Inc. (“Oasis Oil”) from April 21, 1980 until May 31, 1984. The appellant was resident in Canada prior to April 21, 1980; and he flew from London U.K. to

Rip, T.C.J.: —Joseph Halak ("Halak") appeals his income tax assessments for 1983 and 1984 on the basis he be permitted to deduct in computing his income for these years pursuant to subsection 37(1) of the Income Tax Act

Lamarre Proulx, T.C.J.:—These are appeals from reassessments of income tax for the 1977,1978 and 1979 taxation years of the appellant.

Rip, T.C.J. [Translation]:—These appeals are by Dragon Construction Limitée ("Dragon"), the appellant, from assessments for the 1982, 1983 and 1984 taxation years made by the Minister of National Revenue, the respondent, by which the latter denied the appellant

Tremblay, T.C.J.:—This appeal was heard on August 26, 1987 and March 1, 1988 in Sherbrooke, Quebec. The Court reserved its decision on the appeal on November 7, 1988 when it received the last written pleadings.

Lamarre Proulx, T.C.J.:—This is an appeal from reassessments of income tax for the appellant's 1981 and 1982 taxation years.

Bonner, T.C.J. (orally):— Ideal Ship Repairs Ltd. ("Ideal") failed from May to August 1982 to remit amounts which it had withheld at source from employee wages as required by subsection 153(1) of the Income Tax Act. The appellant

Mogan, T.C.J.: —In 1982, the appellant became a limited partner in Janicek Associates, a limited partnership established for the purpose of conducting basic and applied scientific research in orbital mechanics and related fields of science and technology. In

Mogan, T.C.J.:—The appellants are husband and wife and their appeals were heard together on common evidence. In 1969, they came to Canada from Korea as a young couple and they became Canadian citizens in 1973. After working for a number of