Bell J.T.C.C.:—The issue in this appeal in respect of the appellant’s 1988 and 1989 taxation years is whether the sum of $40,000 had, in April 1988 been loaned by Campbell Investment Ltd. ("Campbell”) to the appellant or whether such loan was, in

Bowman J.T.C.C.:-This appeal is from an assessment for the appellant’s 1985 taxation year.

Garon J.T.C.C.:-These are appeals from reassessments dated June 8, 1990 made by the Minister of National Revenue for the 1984, 1985, 1986, 1987 and 1988 taxation years. In his reassessment for the 1987 taxation year, the Minister of National Revenue

Beaubier J.T.C.C.:-This matter was heard at Vancouver, British Columbia, on August 17, 1994, pursuant to the rules of general procedure.

Rip J.T.C.C.:-Houria Meddaoui and Sue Meddaoui appeal from reassessments issued to both of them in respect of the 1987 taxation year on the basis their dispositions of shares of 719347 Ontario Ltd. ("Ontario") was on account of capital and not on income

Archambault J.T.C.C.:—The appellant institutes an appeal pursuant to the general procedure from an income tax assessment of the Minister of National Revenue ("the Minister") for 1989. The appellant, which has owned a rental property in Canada since 1977, filed two

Archambault J.T.C.C.:—These are appeals pursuant to the general procedure from assessments of the Minister of National Revenue (the ’’Minister") for the 1988 and 1989 taxation years. The appellant represented himself. The Minister disallowed the deduction of certain expenses

Lamarre Proulx J.T.C.C.:—This is an appeal pursuant to the informal procedure for the 1989 and 1990 taxation years. The issue is whether the appellant is entitled to a physical impairment tax credit for his son and daughter pursuant to section

Sobier J.T.C.C.:-The appellant appeals from the assessment by the Minister of National Revenue (the "Minister"), for his 1986 taxation year, whereby the Minister disallowed a business loss of $25,100 claimed by the appellant.

Taylor J.T.C.C.:—These appeals are pursuant to the informal procedure of the Tax Court and concern the appellant’s 1988, 1989, 1990 and 1991 taxation years. They arise from an inclusion by the Minister of National Revenue (the "Minister") of pension amounts in