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.

Bowman, T.C.J.:—This is a sad case but one in which I am unfortunately unable to grant any relief to the appellant. June Dillon Reid has lived for about 30 years with Stewart Reid. Some years ago, he divorced his first wife and continued

Sobier, T.C.J.: —The appellant appeals from the assessment of the respondent for the 1987 taxation year whereby the respondent included in the appellant's 1987 income amounts paid to secured creditors of Mr. McLeod, a bankrupt, pursuant to assignments of