Christie, A.C.T.C.C.J.:— The year under review is 1984. The issue is whether the profit realized by the appellant on the disposition of shares of General American Technologies Inc. is business income or a capital gain. In response to an offering

Brulé, T.C.C.J.:—The respondent has brought a Motion under Rule 54 of the Tax Court of Canada Rules for leave to amend the reply to the notice of appeal (reply). The proposed amendment by way of an addition to the reply reads as follows:

Hamlyn, T.C.C.J.:—The appeal of Araz Developments Inc. ("Araz Developments") is in relation to a sale of a property situated on Lawrence Avenue in the City of Toronto (the "Lawrence property"). The appeal of the other four appellants is in relation to

Christie, A.C.T.C.C.J.:— The year under review in both appeals is 1984. They arise out of similar transactions and the facts relevant to the determination of them are the same. It was agreed by the litigants that only the appeal of Paul Morello would be

Bonner, T.C.C.J. (orally):—The appellant appeals under the informal procedure provisions of the Tax Court of Canada Act from assessments under the Income Tax Act, R.S.C. 1952, c. 148 (am. S.C. 1970-71-72, c.

Mogan, T.C.C.J. (orally):—This is an appeal in respect of the 1991 taxation year and the appellant has elected the Informal Procedure. The issue in the case relates to deductions permitted as premiums or contributions payable to a registered retirement

Sarchuk, T.C.C.J. (orally):— Mr. Woodside, I could reserve on this matter and write four or five pages of reasons. However, I don’t feel that that is necessary for several reasons. The first is that I am as a matter of law bound by

Lamarre Proulx, T.C.C.J.:— This is an appeal, by way of the informal procedure, for the year 1991.

Bell, T.C.C.J.:— The appellant appealed a reassessment of income tax pursuant to a notice of reassessment issued by the Minister of National Revenue ("Minister") on December 31, 1991 for the 1988 taxation year. The appeal was heard under the informal

Margeson, T.C.C.J. (orally):—This matter was heard under the informal procedure. It is the matter between Phillip G. Wasson and Her Majesty the Queen, 92-1901(IT). The issues are quite straightforward. They involve the questions as to whether or not the