Mogan, T.C.C.J.:— On November 19, 1987, a notice of assessment was issued to the appellant in his capacity as a director of Lincoln Pub Ltd. (” Lincoln Pub”) with respect to unremitted source deductions owing when Lincoln Pub went out

Tremblay, T.C.C.J.:—

Margeson, T.C.C.J.:—In 1984 and 1985 the appellant claimed business losses in the amount of $14,809.60 and $21,295 respectively with respect to his activities of writing and editing. The Minister of National Revenue in reassessing him for those years allowed

Beaubier, T.C.CJ.:— This matter was heard in Regina, Saskatchewan, on August 24, 1992. It is an appeal pursuant to the informal procedure of this Court.

Brulé, T.C.C.J.:—This is an appeal with respect to the taxpayer's 1981, 1982 and 1983 taxation years in which the Minister of National Revenue (” Minister”) disallowed certain interest expenses after computing partnership income from the practice of law. In

Brulé, T.C.C.J.:—This is an appeal involving the 1988 and 1989 taxation years of the appellant in which he claimed certain business losses but was only granted capital losses by the respondent. In addition the appellant claimed that Revenue Canada had

Bell, T.C.C.J.:—These appeals are in respect of the 1982, 1983, 1984 and 1985 taxation years from reassessments under subsection 31(1) of the Income Tax Act, R.S.C. 1952, c. 148 (am. S.C. 1970-71-72, c. 63) (the "Act"). The

Tremblay, T.C.C.J.:—This appeal was heard on March 22, 1991 and on May 29,1992 at the city of Montreal (Quebec).

Garon, T.C.C.J.:—This appeal is governed by the provisions of the Tax Court of Canada Act, S.C. 1980-81-82-83, c. 158, and the Tax Court of Canada Rules which apply to the informal procedure.

Rip, T.C.C.J.:—Wenger's Limited ("Wenger's") and Dorso Optics Ltd. (” Dorso"), the appellants, have appealed assessments of tax, dated March 23, 1983 and February 4, 1982, respectively, pursuant to subsection 215(6) [1] of the Income