P.R. Dussault, T.C.CJ.:—These appeals are from reassessments for the appellant's 1986 and 1987 taxation years. In submitting his returns for 1986 and 1987 the appellant claimed, inter alia, a deduction of $5,616 for 1986 as rental

Garon, T.C.CJ.:—This case involves appeals from reassessments dated January 22, 1988 for the appellant's 1982, 1983, 1984 and 1985 taxation years. By these assessments, the respondent, in determining the amount of the manufacturing and processing profits tax credit

Garon, T.C.C.J.:—These four appeals are governed by the informal procedure and, at the Court's request made during the course of the hearing, the arguments at the trial of these appeals were completed by written memoranda of counsel for both parties, the

Mogan, T.C.C.J.:—At all relevant times, the appellant was employed by the Royal Canadian Mounted Police (R.C.M.P.). In 1985, the appellant was moved from British Columbia to Newfoundland. In connection with that move, he received an amount which is referred to

Brulé, T.C.C.J.:—These appeals stem from income tax assessments for the taxation years 1986 and 1987 in respect of the Estate of Solomon Hoffman ("Estate") and 1985 and 1986 in respect of Freda Hoffman ("Freda") personally. The Minister of National Revenue

Sobier, T.C.C.J.:—The appellant appeals from the assessments of the respondent whereby the respondent included in the appellant's income $30,243.86 and $25,317 representing income from employment, and $1,031.14 and $1,554.24 representing amounts received by the appellant as

Mogan, T.C.C.J.:—The appeals of G. Robert Benson (Court No. 89-1512) and Peter A. Johnston (Court No. 90-1702) were heard together on common evidence. The appellants are appealing from their assessments for the 1987 taxation year in which the respondent

Garon, T.C.C.J.:—By his reassessments for the 1986 and 1987 taxation years in respect of each of the appellants, the Minister of National Revenue included in their income the acquisition costs of non-qualified investments by trusts governed by self-directed

Rip, T.C.C.J.:—A notice of appeal against taxes assessed Lea Lechner (” Lecnner") for 1980 to 1984 inclusive was filed on her behalf on the basis she “embarked on a new business venture" in 1983 and ought to be entitled to deduct the cost of

Mogan, T.C.C.J.:—The only issue in this appeal is whether the appellants income is derived from an active business or from a "personal services business". The two relevant definitions appear in paragraphs (a) and (d) of subsection 125(7) of the Income