Bowman, T.C.C.J.:—This appeal is from assessments made under section 160 of the Income Tax Act, R.S.C. 1952, c. 148 (am. S.C. 1970-71-72, c. 63) (the "Act"). In 1987 and 1989 Allan Ramey, who died on November 9,1992 at the age

Rip, T.C.C.J.:—Elizabeth Phillips [1] , the appellant, appeals from purported assessments of tax made by the Minister of National Revenue (" Minister") pursuant to subsection 160(2) of the Income Tax Act, R.S.C. 1952, c.

Rip, T.C.C.J. (orally):—These are appeals for 1985, 1986, 1987 and 1989 of Gabrielle Gullison. At commencement of trial the assumptions of fact relied on by the Minister of National Revenue (" Minister") in making the assessment were reviewed by the

Kempo, T.C.C.J.:—The matter of the taxation of the successful appellants’ costs on a party-and-party basis was heard pursuant to Rule 13(6) of the Tax Court of Canada Rules of Practice and Procedure for the Award of Costs (Income Tax

Bell, T.C.C.J.:—This appeal was heard under the informal procedure. The issue in this case is whether, for its 1989 taxation year, the appellant was entitled to take into account in the computation of its income an “allowable business investment loss”

Brulé, T.C.C.J.:—The appellants, Saratoga Construction Ltd. ("Construction"), Saratoga Building Corporation ("Building") and Habitations Montvillage Inc. ("Habitations"), appeal against reassessments issued for the 1972-1974 taxation years pursuant to a direction issued by the Minister of

Margeson, T.C.C.J. (orally):—This matter is for decision, Bronson Homes Ltd. v. M.N.R., 86-1116(IT).

Bonner, T.C.C.J.:—The appellants appeal from assessments of income tax made on the basis that they, as persons connected with Jack Kwong, sole shareholder of Jajan Holdings Ltd. (" Jajan") became indebted to Jajan and that, by virtue of subsection 15(2)

Brulé, T.C.C.J.:—This appeal was made with respect to the 1986 and 1987 taxation years in which the appellant was denied a claim for a deduction pursuant to paragraph 110(1)(e.1) of the Income Tax Act, R.S.C. 1952, c. 148 (am.

Sobier, T.C.C.J.:—The appellant appeals from the assessment by the respondent with respect to his 1984 taxation year, whereby the respondent maintained that the appellant realized capital gains of $1,916,760 and earned business income of $109,624, both of which were