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
Tremblay, T.C.C.J.:—This appeal was heard on March 2, 1988 in the city of Sherbrooke, Quebec.
Tremblay, T.C.CJ.:—This appeal was heard at Québec City on July 12, 1989.
Tremblay, T.C.C.J.:—This appeal was heard at Québec, Quebec.
The point at issue is whether the appellant is correct
Bowman, J.T.C.C.:—These appeals, from reassessments for the 1985, 1986 and 1987 taxation years, were heard under the General Procedure of this Court. They raise the question whether the interest earned on a fund created to provide training of members of
