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

Bowman, T.CJ.: —This is an appeal from an assessment of the appellant for the 1989 taxation year. The appellant appeared on his own behalf. The appellant, in 1989, was granted permanent disability status. Although he testified that he continued to be

Teskey, T.C.J.:—The appellant appeals an assessment, made pursuant to subsection 227.1(1) of the Income Tax Act, R.S.C. 1952, c. 148 (am. S.C. 1970-71-72, c. 63) (the "Act") on February 8, 1989.

Kempo, T.CJ.:—This appeal arises from a notice of assessment Number 555283 dated August 16, 1988 addressed to the appellant, Re: Fleetwood Ventures Ltd. in Bankruptcy, in respect of:

Brulé, T.CJ.:—This appeal involves a question of penalty and interest as a result of a withholding tax. The proper amount was deducted but an assess- ment was made by the Minister claiming that the withheld funds had not been remitted as required

Bonner, T.CJ:— This is an appeal from an assessment of income tax for the appellant’s 1983 taxation year. During that year, the appellant entered into leases of premises in Ottawa and in Oshawa and received from the landlord payments described as