Rip, T.C.C.J.:— On December 24, 1992, I issued an interim judgment and reasons in the appeals by Canalerta Technologies Inc. (“Canalerta") from assessments issued in accordance with Part VII of the Income Tax Act, R.S.C. 1952, c.

Garon T.C.C.J.:— In my reasons for judgment dated November 7, 1991 relating to the appeals filed both by the appellant and by Mr. Roger Coderre and Mrs. Madeleine Coderre, I indicated that the Court would like to have the submissions of the parties as to

St-Onge, T.C.C.J.:- The appeal of the company Parthenon Investments Ltd. was heard on June 8 and 9, 1993 in the City of Montreal, Province of Quebec, and the issue is whether the respondent was right in disallowing deductions of interests in the

Mogan, T.C.C.J.:—During 1984, the appellant (as tenant) received lease inducement payments from different landlords with respect to seven leased locations. The issue in this appeal is whether the amounts received are capital or income.

Kempo, T.C.C.J.:—I would note that both the matters of Rinaldo Zeppieri and Italo Zeppieri have been consolidated by way of consent and order of this Court dated August 11, 1993. These procedural motions are in relation to certain appeals respecting each

Sarchuk T.C.C.J.:—This is an appeal by Mr. Rosales from an assessment of tax for his 1986 taxation year. He has elected to have the provisions of section 18 of the Tax Court of Canada Act apply.

Sarchuk, T.C.C.J.:—This is an appeal by John D. Wright (“Wright”) from an assessment of tax made by the Minister of National Revenue (the"Minister") with respect to Wright's 1987 taxation year. In issue is the Minister's inclusion of the profit realized

Taylor, T.C.C.J.:— These appeals against assessments of income tax, were all heard on common evidence under the informal procedure on August 10, 1993 at Sudbury, Ontario. For James A. Jastrebski the issue was whether amounts received — 1990: $20,877 and

Rowe, D.T.C.C.J.:—The appellant appealed from reassessments of income tax with regard to his 1985, 1986 and 1987 taxation years. The respondent reassessed on the basis that the appellant was entitled only to restricted farming losses pursuant to subsection 31(1)

Beaubier, T.C.C.J.:—This matter was heard in Toronto, Ontario on August 23 and 24, 1993. It is an appeal pursuant to the general procedure of this Court concerning the appellant's 1986 taxation year.