Rip, J.C.I.: —II s'agit d'appels par Dragon Construction Limitée ("Dragon"), l'appellante, des cotisations pour les années d'imposition 1982, 1983 et 1984 émises par le Ministre du revenu national, l'intimé, en vertu desquelles ce dernier refusa à l'appelante

Bonner, T.C.J.:—The appellant appeals from assessments of income tax for the 1981 and 1983 taxation years and from a determination of a loss in respect of the appellant’s 1982 taxation year. In making the assessments and the determination the respondent

Rip, T.C.J.: — Dale Pilling and his wife, Heather Pilling, appeal from income tax assessments dated May 2, 1986, in which they were each assessed penalties and interest in the amount of $27,170.68 pursuant to subsection 227.1(1) of the

Kempo, T.C.J.:— This appeal concerns the appellant's 1981, 1982, 1983 and 1984 taxation years. The essential issue raised was whether the appellant's operations represented “processing” within the meaning of sections 125.1 and 127 of the Income Tax

Teskey, T.C.J.:—At issue in this appeal is the right of the appellant to deduct for tax purposes the losses suffered by her in the 1981 and 1982 taxation years. The first issue to be determined is whether the operation known as Simca Kennels

Kempo, T.C.J.: —In this appeal concerning the appellant's 1979 taxation year, the essential issue was whether the notice of reassessment dated October 27, 1986 in respect of that year had been issued too late and was thereby statute-barred pursuant

Kempo, T.C.J.:—The appeal concerns the respondent's reassessment of tax for the appellant's 1982 taxation year by which relief from taxation under the provisions of subsection 70(9) of the Income Tax Act (the "Act") respecting the deemed

Bonner, T.C.J.:—Mr. and Mrs. Hayes each appeal from assessments of income tax for the 1981, 1982 and 1983 taxation years. Mr. Hayes also appeals from an assessment for his 1980 taxation year.

Taylor, T.C.J.:—These are appeals heard on common evidence in Toronto on April 4, 1989 against income tax assessments for the years 1983, 1984 and 1985 in which the Minister of National Revenue disallowed a loss sustained from a trout raising operation,

Lamarre Proulx, T.C.J.: —This concerns appeals made by the appellant in respect of the respondent's reassessment of the appellant's 1981 taxation year as well as in respect of the respondent's reassessment of the appellant's 1980, 1982 and 1983