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

Lamarre Proulx, T.C.J. [Translation]:—These appeals were heard on common evidence. They concern the application of section 227.1 of the Income Tax Act ("the Act"), dealing with the liability of the directors of a corporation who fail

Rip, T.CJ.:—Norton Penturn, the appellant, filed appeals to this Court from income tax assessments for 1977 to 1982 inclusive. [1] The appellant describes himself as a financial intermediary or merchant banker who carries on the business

Mogan, T.C.J.:—Each year, the appellant computed his income and filed an income tax return. For the taxation years 1978, 1979, 1980 and 1981, the respondent issued to the appellant notices of reassessment based on a "statement of net worth" prepared by