Sobier J.T.C.C.:— The appellant appeals from the assessments of the Minister of National Revenue (the “Minister” for her 1990, 1991 and 1992 taxation years whereby the Minister disallowed the deduction of rental losses with respect to properties located at 108

Bell J.T.C.C. (orally):—: You understand I am required to be technical here. When I look at the basic activity of daily living, and let me go back to paragraph 118.4(1)(b):

McArthur J.T.C.C.:-This is a motion by the applicant K.M. Warren for an order extending time for the applicant to appeal the judgment of this Court dated August 9, 1994 to the Federal Court of Appeal.

Bell J.T.C.C.:—The issue is whether the appellant is liable under section 227.1 of the Income Tax Act, R.S.C. 1952, c. 148 (am. S.C. 1970-71-72, c. 63) to pay tax that Ramona Beauchamp International (1976) Inc. (“company”), of which

Bowman J.T.C.C.:-These appeals are from reassessments for the taxation years 1989, 1990 and 1991 and involve subsection 31(1) of the Income Tax Act, R.S.C. 1952, c. 148 (am. S.C. 1970-71-72, c. 63). By those assessments the Minister of

Beaubier J.T.C.C.:-These matters were heard together on common evidence pursuant to the General Procedure of this Court at Victoria, British Columbia on September 19, 1995. At the opening of the hearing the appeal of Wescan Hotel Corporation Ltd. was withdrawn,

Décary J.A. (Hugesson and Robertson, J J. A., concurring): — This application for judicial review of a decision of the Tax Court of Canada raises the question, once again, of the applicability and effect of subsection

Gonthier J.T.C.C.: —

La Forest J. (orally): It will not be necessary to hear from you Ms. Burns. The Court is ready to give judgment and I will ask Mr. Justice lacobucci to deliver the judgment of the Court.