Mogan, J.T.C.C.:—In 1986, the appellant received a $100,000 loan from a corporation of which he was a significant shareholder and employee. The proceeds of the loan were used to assist the appellant to acquire a dwelling for his habitation. The Minister

Sobier, J.T.C.C.:—The appellant appeals from the assessment by the Minister of National Revenue (the "Minister") with respect to his 1992 taxation year, whereby the Minister included in his income amounts received by him in that year pursuant to a long-term

Christie, A.C.J.T.C.C.:—This appeal is from a reassessment by the Minister of National Revenue under subsection 160(2) of the Income Tax Act, R.S.C. 1952, c. 148 (am. S.C. 1970-71-72, c. 63) (the "Act") in respect of an amount alleged to

Christie, A.C.J.T.C.C.:—This appeal is governed by the informal procedure prescribed by section 18 and following sections of the Tax Court of Canada Act.

Kempo, J.T.C.C. (orally):—These informal procedure appeals concern the appellant’s 1990 and 1991 taxation years.

Christie, A.C.J.T.C. (orally):—The years under appeal are 1988, 1989, 1990, 1991. The issue is whether in computing his income for those years the appellant is entitled to deduct his full farming losses. In reassessing the appellant's liability to income

Bell, J.T.C.C. (orally):—1 have made my decision on this. I would like to make a comment on the evidence. Assuming the accuracy of the appellant's statement, and I have no reason to doubt that having seen the handwriting on a document

Bell, J.T.C.C.:—The issues in this appeal in respect of the 1987, 1988, 1989 and 1990 taxation years were threefold:

1. deductibility of retail sales tax owing on purchases of video games and related equipment,

O'Connor, J.T.C.C.:— This appeal was heard in Ottawa, Ontario on April 15, 1994 pursuant to the informal procedure of this Court. The only issue in this case is whether in his 1991 taxation year the appellant is entitled to deduct room and