Lamarre Proulx T.C.J. [Orally]:—The appellant is appealing from assessments by the respondent, the Minister of National Revenue, for the years 1982 and 1983.

Bowman, T.CJ.: —This is an application made on behalf of the respondent, Her Majesty the Queen, for an order dismissing the appellant's appeal for lack of jurisdiction.

Christie, A.CJ.T.C.: —In computing his income for 1988 the appellant sought to deduct a business loss of $58,142 in respect of a trading account with Wood Gundy, stock and bond brokers. This account was in the name of his late wife

Sobier, T.CJ.:—The appellant Dr. Dennis M. Karpiak ("Dr. Karpiak") appeals from the assessment of the respondent for his 1984, 1985, 1986, 1987 and 1988 taxation years, whereby the respondent:

Tremblay, T.C.J.: —These appeals were heard on common evidence at Montreal, Quebec, on May 31 and September 26, 1989.

Teskey, T.CJ.:—The appellant appeals from its reassessment in respect of its 1986 and 1987 taxation years wherein the Minister of National Revenue disallowed the appellant's claim that:

Kempo, T.C.J. [Orally]: —I am delivering these reasons for judgment orally, however I expressly reserve the right to edit and expand upon them subsequently if need be.

Bowman, T.C.J.:— This is an appeal from a determination of a loss claimed by the appellant in its 1985 taxation year. The loss arises from the appellant's deduction in computing its income of $17,180.14 consisting of $15,000 described as “territorial

Hamlyn, T.CJ.: —This is an appeal with respect to an assessment of income tax for the appellant's 1987 taxation year.

Bowman, T.CJ.: —These appeals were heard together on common evidence. In each case the appellants appeal from reassessments for their 1984, 1985 and 1986 taxation years.