Sobier, T.C.C.J.:—The appellant appeals from the assessments for its 1981, 1982,1983 and 1984 taxation years, whereby the Minister of National Revenue (the “ Minister”):

Brulé, T.C.C.J.:—These appeals are in respect of the deduction of farm losses incurred by the appellant, Dr. Alphonse E. Leblanc, during his 1983, 1984 and 1985 taxation years in the respective amounts of $22,136.65, $121,320.39 and $125,321.48. The Minister

Taylor, T.C.C.J.:—This is an appeal under the informal procedure, heard in Sudbury, Ontario on August 11, 1993, against a notice of determination of loss dated February 16, 1993, showing that loss to be $6,296.33 rather than the amount reported by the

Bonner, T.C.C.J.:—The appellants are both Canadian-controlled private corporations ("CCPCs") within the meaning of the Income Tax Act, R.S.C. 1952, c. 148 (am. S.C. 1970-71-72, c. 63) (the "Act"). At the relevant time, during their taxation

Bowman, T.C.C.J.:— This appeal is from an assessment made under the Income Tax Act, R.S.C. 1952, c. 148 (am. S.C. 1970-71-72, c. 63) (the "Act") for the appellant's 1991 taxation year. At issue is the deductibility by the

Tremblay, T.C.C.J.:—This appeal was heard under the informal procedure on June 15, 1993, in Montreal, Quebec.

D.W. Beaubier, T.C.C.J. (orally):—This matter was heard in Winnipeg, Manitoba on July 16, 1993. The appellant called as witnesses himself, his wife Carol Alexander, his son Rex Alexander and his daughter Donna Anderson. The Crown called as a

P.R. Dussault, T.C.C.J.:—These appeals were heard on common evidence; they concern reassessments for the appellants’ 1987 and 1988 taxation years.

Taylor, T.C.C.J.:— This is an appeal under the informal procedure, heard in London, Ontario on October 21, 1993, against income tax assessments for the years 1988, 1989 and 1990, in which the Minister of National Revenue assessed to tax the

Bell, T.C.CJ.:—The appellant is one of three Canadian corporations each of which sought to deduct a capital loss in its return of income for the 1985 taxation year on the basis that an amount owing to it by K-Tel International Inc. ("K-Tel")