Sarchuk, T.C.J.: — Bay Leaf Holdings Inc., Burning Elm Holdings Ltd. and Treefield Holdings Ltd. appeal from reassessments made by the Minister of National Revenue in respect of the 1982 taxation year. By consent of all parties the appeals were

Mogan, T.C.J.: —In 1981, the appellant purchased from the treasury of Lormur Investments Ltd. ("Lormur") 286,000 redeemable preference shares for an aggregate price of $286,000. In December 1985, the appellant sold the 286,000 preference shares of Lormur for

Taylor, T.C.J.:—These are appeals heard in Winnipeg, Manitoba, on October 2, 1989, against income tax assessments for the years 1984 and 1985 in which the Minister of National Revenue disallowed the deduction claimed under subsection 125(1) of the Income

Taylor, T.C.J.:—These are appeals heard in Winnipeg, Manitoba, on October 6, 1989, against income tax assessments for the years 1981, 1982, 1983 and 1984 in which the Minister of National Revenue increased the reported income of the appellant by amounts

Taylor, T.C.J.: — This is an appeal heard in Toronto, Ontario on August 30, 1989 against an income tax assessment for the year 1986 in which the Minister of National Revenue disallowed a deduction of $70,000 to the Mocus Foundation, claimed

Teskey, T.C.J.:—The appellant appeals his 1985 and 1986 reassessments wherein the respondent disallowed, in 1985 expenses totalling $5,669.85, and in 1986 expenses totalling $4,648.26.

Taylor, T.C.J.: —This is an appeal heard in Winnipeg, Manitoba, on October 5, 1989 against an income tax assessment for the year 1986 in which the Minister of National Revenue disallowed the deduction of moving expenses. The critical portion of

Collier, J.:—This is an appeal by the plaintiff from assessments and reassessments, by the Minister of National Revenue, in respect of the plaintiff's 1974 taxation year. Two other appeals by the plaintiff were heard at the same time: T-4526-82 and

Le Juge Rouleau: —Il s'agit d'un litige ayant pour fondement la vente par shérif d'une co-propriété indivise dont un des deux co-propriétaires, M. James Joseph Smith, n'avait pas acquitté ses impôts sur le revenu dus au Ministère du Revenu

Martin, J.: —The plaintiff taxpayer, Douglas Marmaduke Caston, appeals the defendant's reassessment of his taxable income for his 1982 taxation year whereby the defendant disallowed the sum of $6000 alimony paid by Caston to his wife and claimed by