Bell, T.C.C.J.:—The issue in this case is whether the appellant is entitled, in respect of its 1987 and 1988 taxation years, to a deduction under section 125.1 of the Income Tax Act of Canada, R.S.C. 1952, c. 148 (am. S.C.

Hamlyn, T.C.C.J. (orally):—I am in a position to render judgment. This is the appeal of Errol Abramson v. The Minister of National Revenue, and it is an appeal with respect to Mr. Abramson's 1979, 1981, 1982, 1983, 1984 and 1985 taxation

Tremblay, T.C.C.J.:—This appeal was heard on April 8, 1992, in Sherbrooke, Quebec.

Kempo, T.C.CJ.:—This is an application by notice of motion pursuant to Rule 58(1)(a) of the Tax Court of Canada (General Procedure) Rules for the determination of a question of law.

Tremblay, T.C.C.J.: This appeal was heard on July 8, 1992 at Québec City, Québec.

Mogan, T.C.C.J.:—In March 1989, the Minister of National Revenue issued a direction under subsection 247(2) of the Income Tax Act, R.S.C. 1952, c. 148 (am. S.C. 1970-71-72, c. 63) (the "Act") to the appellant with respect to its 1986

Rip, T.C.C.J.:—Canalerta Technologies Inc. (" Canalerta") has appealed assessments issued in accordance with Part VII of the Income Tax Act, R.S.C. 1952, c. 148 (am. S.C. 1970-71-72, c. 63) (the "Act") denying its request for refunds

Rip, T.C.C.J.:—All but one of the issues in Mr. Perlingieri's ("Perlingieri") appeals for 1984 and 1985 were settled at commencement of trial in his appeals and those of Roma Construction (Niagara) Ltd. ("Roma"). The only issue before me was whether, for 1985, an

Bonner, T.C.C.J.:—The appellant carries on the business of a land developer, that is to say, it buys raw land, subdivides it into building lots, services the lots and sells them to construction companies. In its 1986 taxation year it paid a