Dussault, T.C.J.:—These appeals were heard on common evidence. They are appeals from assessments issued by the respondent on May 5, 1987, under subsection 227(10) of the Income Tax Act, RJ .C. 1952, c. 148 (am. S.C. 1970-71-72,
Rip, T.C.J.:—Aaron Gelber ("Gelber") and Norman Sternthal ("Sternthal") appeal from assessments with respect to their 1982 taxation year in which the Minister of National Revenue ("Minister"), the respondent, disallowed expenses deducted by each of them in computing
Sobier, T.CJ.:—These appeals were heard on common evidence.
Counsel for the appellants and respondent produced and filed an agreed statement of facts.
Taylor, T.C.J.:—These are appeals heard on common evidence at London, Ontario on July 9 and 10, 1991 against income tax assessments, in which the Minister of National Revenue ("respondent") had disallowed a claim for an operational loss for the taxation
Lamarre Proulx, T.C.J.: —This is an appeal from an assessment of tax for the year 1988.
Rip, T.C.J.:— The issue in this appeal is whether the appellant, Pazner Scrap Metals Company Ltd. ("Scrap"), ought to be allowed to deduct an amount of $103,725 in computing income for 1987 on the basis the amount was an expense, referred to
Mogan, T.C.J.: — The appeals of John M. Fedyna v. M.N.R. (88-84IT) and Fedyna Construction Ltd. v. M.N.R. (88-184IT) were heard together on common evidence. In these reasons for judgment, John M. Fedyna will be referred to as “the appellant"
Sobier, T.C.J.: —The appellant appeals the reassessments of the respondent whereby the respondent disallowed the federal sales tax credits claimed in the 1988 and 1989 taxation years.
Taylor, T.C.J.:—These are appeals heard in Belleville, Ontario, on June 4, 1991, against income tax assessments for the years 1984 and 1985 in which the Minister of National Revenue ("respondent") disallowed certain expenses as follows:
Rip, T.CJ.:—This is an appeal from an assessment of tax made pursuant to subsection 227(10) of the Income Tax Act, R.S.C. 1952, c. 148 (am. S.C. 1970-71-72, c. 63) (the "Act") for an amount payable by Joseph Leung, the
