Christie, A.C.J.T.C.:—There are two issues to be determined. First, was the profit of $13,300 on the disposition in 1986 of 153 Mooregate Crescent, Kitchener, Ontario, ("the Mooregate property”) a capital gain or business income. The second issue is the same

Lamarre Proulx, T.C.C.J.:—This motion was heard on common evidence with the motion of Guy Ménard (90-1923(IT)).

Margeson, T.C.C.J.:—During the taxation years 1986, 1987 and 1988, the appellant incurred losses from his farming operations and deducted such losses in compiling his income for those years. The Minister reassessed the appellant for those years on the basis

Rowe, D.T.C.C.J.:—The appellant appeals from a reassessment of income tax for the 1984 and 1985 taxation years. The Minister of National Revenue included into income the gain from the sale of 848-50 Fort Street, Victoria, British Columbia in the appellant's

Brulé, T.C.C.J.:—These are appeals for the taxpayer's 1984 and 1985 taxation years in which the Minister of National Revenue ("Minister") assessed the appellant for income tax within the meaning of paragraph 212(1)(d) of the Income Tax Act

Kempo, T.C.CJ.:—The respondent, acting through the Minister of National Revenue (hereafter sometimes referred to as the"M.N.R."), obtained an order pursuant to subsection 174(1) of the Income Tax Act (the "Act") requiring the Court's determination

Mogan, T.C.C.J.:—The Muzich Family Trust, the appellant herein, was established as an inter vivos trust under the laws of the Province of Ontario by a trust agreement dated March 1,1983. The trustees of the trust were John Smith and

Brulé, T.C.C.J.:—These appeals involve reassessments by the Minister of National Revenue ("Minister") wherein the appellant was disallowed certain deductions in respect of premiums paid to various reinsurers.

Bonner, T.C.C.J.:—On August 8, 1991, the Minister of National Revenue (the "Minister") reassessed Intertan Canada Ltd. (the "appellant"), under the Income Tax Act, R.S.C. 1952, c. 148 (am. S.C. 1970-71-72, c. 63) (the "Act") for interest in the

Bowman, T.C.C.J.:— In these motions, counsel for Her Majesty the Queen seeks leave to amend the replies that were filed to the appellants' notices of appeal to add a number of paragraphs and to withdraw an admission of one paragraph in one notice of appeal.