O’Connor J.T.C.C.:—This matter was heard in Toronto, Ontario, on May 13, 1994. It is an appeal pursuant to the informal procedure of this Court concerning the appellant’s taxation years ending January 31, 1988 and January 31, 1989.

Bell J.T.C.C.:-This case was heard under the informal procedure of this Court.

The issue is whether the appellant is entitled, in her 1982 taxation year, to:

Kempo J.T.C.C.:-This general procedure appeal concerns the appellant’s 1986 taxation year.

O’Connor J.T.C.C.:-These appeals were heard in Toronto, Ontario on July 20 and 21, 1994 pursuant to the General Procedure of this Court respecting the appellant’s 1986, 1987 and 1988 taxation years.

Taylor J.T.C.C. (orally):-As is my usual practice when I read these into the record, copies of what I have to say here will be sent to both parties.

Bonner J.T.C.C.:—The appellant appeals from assessments under the Income Tax Act, R.S.C. 1952, c. 148 (am. S.C. 1970-71-72, c. 63) (the "Act”) for the 1987, 1988 and 1989 taxation years. For each year the Minister of National Revenue

Garon J.T.C.C.:-Each of the three appellants submitted an "amended motion for particulars" [translation] pursuant to section 52 of the Tax Court of Canada Rules (General Procedure) ("the Court Rules"). The wording of each of these motions, which is for all

Kempo J.T.C.C. (orally):—This general procedure appeal concerns the appellant’s 1989 taxation year. The appellant claims a deduction for a business investment loss arising out of $97,500 having been advanced to Malcan Packaging Machinery Ltd. (hereinafter

Taylor J.T.C.C.:-This is an appeal heard under the informal procedure in Toronto, Ontario on September 7, 1994 against an income tax assessment in which the respondent included an amount of $12,000 as income subject to tax. The imputed assessment read as

Bell J.T.C.C.:-This appeal was heard under the informal procedure of this Court in respect of the the 1988, 1989 and 1990 taxation years.

The issues in this case are: