Sobier J.T.C.C.: —

These appeals were heard under the informal procedure of this Court.

Archambault J.T.C.C.: — The Appellant is appealing under the Informal Procedure from an income tax assessment by the Minister of National Revenue (Minister) for the 1993 taxation year. The issue is whether the Appellant is entitled to a tax credit

Taylor J.T.C.C.: — These are appeals heard in Ottawa, Ontario on March 19, 1996 against income tax assessments for the years 1991, 1992 and 1993 in which the Respondent disallowed claims for losses in the amounts of $11,086.33, $7,283.29 and

Taylor J.T.C.C.: — These are appeals heard in Toronto, Ontario, on December 13, 1995, against assessments of income tax for the years 1989, 1990, 1991 and 1992 in which the Respondent disallowed claims for rental losses in the amounts of

Bowman J.T.C.C.: — These appeals are from assessments for the appellant’s 1987 and 1988 taxation years. By those assessments the Minister of National Revenue added, for 1987, $29,675.46 and, for 1988, $39,868.59. The amounts represent the appellant’s share

Bowman J.T.C.C.: — This appeal is from an assessment for the appellant’s 1993 taxation year. The issue is whether the appellant must include, in the computation of capital gains realized by him on property sold in 1993, the entire gain realized

Teskey J.T.C.C.: — Hamechandra Ramdeyall (the “husband”) and Parbitri Ramdeyall (the “wife”) are spouses of one another. The husband appeals his assessments of income tax for the years 1990, 1991 and 1992. The wife appeals her assessments of income

Brulé J.T.C.C.: — What concerns me, Mr. Sarna, is this that what happens by you’re saying there was a partnership which we don’t have evidence of, that’s one side of the story, and I’m prepared just to ignore that for the moment,

Beaubier J.T.C.C.: — This matter was heard at Vancouver, British Columbia on March 13, 1996 pursuant to the General Procedure of this Court. The only evidence was portions of an examination for discovery of the Appellant’s representative which were

Bowie J.T.C.C.: — The Appellant is a retired school teacher. Under the auspices of the Small Business Development Corporations Act of Ontario (hereafter called the “Act”) he also became an entrepreneur. The first venture