Mogan, T.C.C.J.:—This is an appeal in respect of the 1989 and 1990 taxation years. In those years the appellant caused certain amounts to be paid to his separated wife and he deducted those amounts in computing his income on the basis that

Rowe, D.J.T.C.C. (orally):—The appellant appeals with respect to his 1986, 1987 and 1988 taxation years, whereby the Minister of National Revenue disallowed claimed losses in respect of the Medical Laser Beams Partnership. The appellant then filed an amended notice

Couture, C.J.T.C.C.:— This is an appeal under the informal procedure in respect of the 1990 taxation year. The appellant was represented by its president John M. Cornell.

Garon T.C.CJ.:—These appeals are governed by the informal procedure.

Bowman, T.C.C.J. (orally):—These appeals are from assessments for the appellants 1986 and 1987 taxation years. The appeal for the appellant’s 1986 taxation year has to do with losses sustained by Mr. Nichols in an unsuccessful venture involving a

Garon, T.C.C.J.:—These appeals are governed by the informal procedure.

Teskey, T.C.C.J. (orally):— Normally the Court does not give judgments right off the top at the end of a trial. This judge usually goes back into chambers and spends about an hour or two writing out the judgment that is reasonable, that is logical and

Mogan, T.C.C.J. (orally):—This is an appeal in respect of the 1990 taxation year and the appellant has elected the informal procedure. The issue involves certain amounts received by the appellant in 1990 in connection with her employment at a place

Brulé, T.C.CJ.:—The decision in this case dismissing the appeal was given from the bench but some of the circumstances are worth noting.

Mogan, T.C.C.}. (orally):— This appeal is brought with respect to the 1990 taxation year. In that year tne appellant, a retired chartered accountant, paid for a subscription to an investment advisory circulation called The Investment Reporter.