Couture, CJ.T.C.:—The issue with respect to this appeal is whether an allowable business investment loss can be claimed as a deduction in computing the appellant's income for his 1982 taxation year rather than his 1983 taxation year as contended by the

Teskey, T.C.J.:— The appellant appeals from the reassessments dated August 24,1987 for the years 1984 and 1985.

Lamarre Proulx, T.C.J. [Translation]:—These four appeals were heard on common evidence. They concern section 61 of the Income Tax Act (the "Act"), which deals with purchases of income-averaging annuities. This section, which was included

Sarchuk, T.CJ.:—Georgetown Investments Ltd. (Georgetown) appeals from reassessments of tax with respect to its 1979, 1980, 1981 and 1982 taxation years. The appellant is a company incorporated under the Companies Act of British Columbia. At all

Brulé, T.C.J.:—This appeal involves the 1984 taxation year in which the Minister by way of reassessment disallowed a deduction for interest expense to the appellant of $5,147.25.

Lamarre Proulx, T.C.J.:— The appellant is appealing from a reassessment by the respondent for the 1984 taxation year.

Brulé, T.C.J.:— The personal appellants are appealing reassessments of their 1982 taxation year, while the corporate appellant, owned by Mr. & Mrs. Finkler is appealing reassessments of its 1982 and 1983 taxation years. The appeals, heard on common evidence,

Christie, A.C.J.T.C.:—The appellant's 1982 taxation year is under review. The question is whether the appellant can deduct $678,575 as a loss on current account in computing its income for that year or is it limited to deducting 50 per cent of that

Lamarre Proulx, T.C.J. [Translation]:—This is an appeal from an assessment made by the respondent which denies the appellant the deduction of a sum of $55,239 in the calculation of his income for the 1983 taxation year.

Mogan, T.CJ.:—Prior to 1981, if a taxpayer acquired depreciable property at any time in a particular taxation year, he was entitled to deduct in computing income for that year the full amount of capital cost allowance with respect to that depreciable