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

Bonner, T.C.C.J. (orally):—The whole debate comes down to what is the appellant entitled to by way of deduction under paragraph 8(1)(h) of the Income Tax Act, R.S.C. 1952, c. 148 (am. S.C. 1970-71-72, c. 63) (the "Act") in

Bowman, T.C.C.J.:—These three appeals were heard together on common evidence. In each case the issue is the liability of the appellants as directors under subsection 227.1(1) of the Income Tax Act, R.S.C. 1952, c. 148 (am. S.C.

Hamlyn, T.C.C.J.:—This is an appeal from a reassessment for the 1988 taxation year. The appeal was filed and heard under the informal procedure of the Tax Court of Canada Rules.

Lamarre Proulx, T.C.C.J. (orally):—This is an appeal from an assessment by the Minister of National Revenue (the "Minister"), made under subsections 160(1) and 160(2) of the Income Tax Act, R.S.C. 1952, c. 148 (am. S.C. 1970-71-72,

Dubienski, T.C.C.J. (orally):—You have to understand, doctor, that the law does not refer to condominiums or any other business; it refers to any business that does not show a reasonable expectation of profit, the losses in that business cannot be

Bell, T.C.C.J. (orally):—There are two issues in this appeal.

Margeson, T.C.C.J. (orally):—In the 1990 taxation year the Minister reassessed the appellant by including in income for that year the amount of $33,200 on the basis that it was received by the appellant in that year pursuant to a

Garon, T.C.C.J. (orally):—This is an appeal from an assessment dated July 5, 1990, made by the Minister of National Revenue in respect of the 1989 taxation year. This is a case where the appellant has elected to have the informal procedure