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

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.