Beaubier, T.C.CJ.:—This matter was heard at Toronto, Ontario on September 14, 1993.

O'Connor, T.C.C.J.:—This matter was heard in Vancouver, British Columbia, on September 7, 1993. It is an appeal pursuant to the general procedure of this Court and concerns the appellants 1989 taxation year.

Taylor, T.C.C.J.:— These are appeals heard in Edmonton, Alberta on July 7 and 8, 1993 against reassessments dated March 28, 1988 under the Income Tax Act, R.S.C. 1952, c. 148 (am. S.C. 1970-71-72, c. 63) (the"Act") for the years 1982,

Mogan, T.C.C.J.:— The appeals of Brian Morris, Saul Morris and Anita Morris were heard together on common evidence. Brian Morris is a lawyer practising in the City of Toronto. Saul Morris resides in Montreal and is a brother of Brian. Anita Morris

Sobier, T.C.C.}. (orally):— The Court is now prepared to give reasons for judgment in Rockliffe v. The Queen, 92-1941(IT).

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