P.R. Dussault J.T.C.C.: — This is an appeal from an assessment by the Minister of National Revenue (the “Minister”) denying the appellant a deduction under paragraph 8(1)(c) of the Income Tax Act (the “Act”) for his

Bell J.T.C.C.: — The Appellant has appealed from a reassessment of his 1990 and 1991 taxation years denying the deduction of what he had claimed as his share of the business losses of a limited partnership (“Partnership”).

Sobier J.T.C.C.: — The Appellant appeals from the assessment by the Minister of National Revenue (the “Minister”), whereby the Minister disallowed the deduction in the amount of $7,500.00 for the Appellant’s 1992 taxation year in respect of Canadian

Lamarre J.T.C.C.: — This is an appeal from an assessment of income tax made by the Minister of National Revenue (the “Minister”) on April 11, 1994 with respect to the appellant’s 1992 taxation year. The appellant was originally assessed on

Margeson J.T.C.C.: - This appeal is from Notices of Reassessment issued to the Appellant (and its predecessors) as follows:

Bell J.T.C.C.: — The Applicant made a motion for an order under Rule 93(3) of the Tax Court of Canada Rules (General Procedure) for an order naming Mr. Glen Niemi (“Niemi”) as the Respondent’s nominee to be

Rowe J.T.C.C.: — The appellant was assessed a late filing penalty in respect of his 1993 income tax return and appealed on the basis that he had utilized the services of an agent and had done everything possible to ensure that the

Bell J.T.C.C.: — These reasons for judgment apply to David Storrie, Alfred D. Storrie and Kevin Storrie (each referred to as “Appellant”), all three of whom were directors of Argyle Masonry Ltd. (“Argyle”) during the period for which the assessments

Archambault J.T.C.C.: — Dissension reigned in 1979 among the four shareholders of Les Industries S.L.M. Inc. (“S.L.M.”), all of whose capital stock was held in equal parts by four investment companies. One of these investment companies, Gestion Prego Inc.

McArthur J.T.C.C.: — This appeal was heard February 19, 1996, in Vancouver, British Columbia. The issues are whether the appellant is liable to pay the amount of $80,000 pursuant to section 160 of the Income Tax Act (the