Margeson J.T.C.C.: — The question for the Court is whether or not the Appellant, Zale Chapel, is entitled to a share of the losses claimed in the years 1989 and 1990, which losses allegedly were suffered by him as a limited partner

Taylor J.T.C.C.: — These are appeals heard on common evidence by agreement of the parties, at Toronto, Ontario on December 12, 1996 against income tax assessments for the year 1991 in the Abbey matter, and 1989 and 1992 in the Ovens

Bowman J.T.C.C.: — This appeal is from an assessment for the appellant’s 1989 taxation year. The issue is whether a gain realized by her on the sale of a property owned by her at 142 Mary Street in Thorold South, Ontario, is on

Bowman J.T.C.C.: — These appeals are from assessments for the appellant’s 1984, 1985, 1986 and 1987 taxation years. All issues for all four years are settled with the exception of a loss of $143,681.18 Cdn or $101,901.55 US claimed by the

Sarchuk J.T.C.C.: - This is an appeal by Will-Kare Paving & Contracting Limited from assessments of tax with respect to its 1988, 1989 and 1990 taxation years.

Bowman J.T.C.C.: — The issue in this appeal, from the appellant’s 1993 taxation year, is whether the sum of $5,941 is income of the appellant as a retiring allowance as defined in section 248 of the Income Tax Act.

Taylor J.T.C.C.: — These appeals heard in Toronto, Ontario on February 14, 1996, were against assessments under the Income Tax Act (the “Act”) in which the Respondent included in income amounts of $9,197.00, $10,877.54 and

Beaubier J.T.C.C.: — These matters were heard together on common evidence by consent of the parties on February 1 and 2, 1996 at Vancouver, British Columbia. Both Appellants testified. The Appellants called an expert psychiatrist, Dr. Kerr.

Sarchuk J.T.C.C.: - This is an appeal by Odyssey Industries Incorporated from an assessment of tax with respect to its 1985 taxation year.

The parties admit the following facts:

Taylor J.T.C.C.: — These are appeals heard in Toronto, Ontario, on December 12, 1995, under the informal procedure, against income tax assessments for the years 1989, 1990, 1991 and 1992 in which the Respondent disallowed claims for losses sustained