Teskey, T.C.C.J. (orally):— The appellant elected to have his appeal from his 1990 reassessment dealt with under the informal procedure.

Rowe, D.T.C.C.J.:— On February 10, 1993, the Honourable Judge Hamlyn of the Tax Court of Canada ordered that this appeal be heard in part by way of common evidence with the appeals of Andrew F. Butt (88-1837), John David Shillington (88-1842),

Margeson, T.C.C.J. (orally):— The matters before me today for decision are those of Bohdan Barabash v. M.N.R., 90-2071 and Wolodymyr Barabash v. M.N.R., 90-2995. It was agreed at the outset that the

Sobier, T.C.C.J. (orally):— The appellant Mackintosh Flexo-Gravure Ltd. (” Flexo") appeals from the assessment of the Minister of National Revenue (the "Minister") for the 1987 taxation year whereby the Minister disallowed the small business deduction under subsection

Mogan, T.C.C.J. (orally):— The appeals of Francisco Bettencourt and his wife Rita Bettencourt were heard together on common evidence. The taxation years under appeal are 1986, 1987 and 1988. During those years, the appellants were the principal

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