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

Rowe, D.T.C.C.J.:—The appellant appealed from reassessments of income tax with regard to his 1986, 1987 and 1988 taxation years. In reassessing the appellant the Minister of National Revenue restricted the appellants farming losses in accordance with subsection 31(1)

Watson, D.T.C.C.J.:— The appellant is appealing from a reassessment by the Minister of National Revenue by which the sum of $21,942 was included in the calculation of his income for the 1987 taxation year.

Sarchuk, T.C.C.J.:— This is an application by Continental Bank Leasing Corporation (Continental) for an order compelling Marie-Thérése Boris (Boris) to re-attend before the official examiner to answer certain questions put to her during cross-examination upon her affidavit,

Taylor, T.C.C.J.:—In this matter, appeals were filed originally for the taxation years 1984, 1985 and 1986 covering a variety of items disallowed, all of which were withdrawn by the appellant except for one amount.

Bell, T.C.C.J.:— The appellant appeals from the reassessment by the respondent of his 1985 taxation year wherein the respondent allowed him a net capital loss of $24,184.87. The appellant, in respect of the matters giving rise to such net capital loss,

King, D.T.C.C.J.:— This was a continuation of the hearing of the appeal which commenced in August 1989.

This appeal relates to the taxation years 1984 and 1985.