Bonner, T.C.J.:— This is an appeal from an assessment of income tax for the 1984 taxation year. In his return of income for the year the appellant sought to deduct in computing income the sum of $65,000 which he described as “loss on

Bonner, T.CJ.:—This is an appeal from an assessment of income tax for the 1985 taxation year. The fiscal period in question ended on March 31. On assessment the Minister included in the computation of the appellant's income the sum of $1,947,703

Taylor, T.CJ.:—These are appeals heard in Toronto, Ontario, on March 27, 1991, against income tax assessments for the years 1984 and 1985, in which the Minister of National Revenue ("respondent") disallowed as a current expendi- ture

Rip, T.CJ. [Orally]:—On April 30, 1991 the appellant, Milton Wallace, filed a notice of appeal to this Court from assessments, notice of which is dated May 22,1990, issued pursuant to the Income Tax Act, R.S.C. 1952, c. 148 (am.

Garon, T.C.J.: —These are appeals from reassessments with respect to the taxation years 1982, 1983 and 1984. By his reassessments the Minister of National Revenue disallowed the deduction of the following amounts of interest in respect of the years

Dubienski, D.J.T.C. [Orally]: —I think on the basis of the evidence before me, including all comments in the statement of facts supplied by the appellant, that the initial endeavours with Mr. Potter of Delta Information Services Inc. was for the purpose

Christie, A.CJ.T.C.:—The question to be answered is whether the appellant is jointly and severally liable with Lillian Smith Travel Consultants Ltd. ("Travel Consultants") for its failure to remit federal income tax deducted by it at source in respect of its

Dubienski, T.CJ.:—The corporate appellant and the other appellants operate a business as a Canadian-controlled private corporation that deals in wholesale flowers.

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