Tremblay, T.C.J. [Translation]:—This appeal was heard on April 26, 1989 in the City of Montréal, Québec and the last argument was received on September 5, 1989.
Mogan, T.C.J.:—At the conclusion of the hearing of this appeal at Ottawa on October 9, 1990, I delivered oral reasons for judgment which, in substance, dismissed the appeal. I have reconsidered my position on one of the matters in dispute and, in
Tremblay, T.C.J. [Translation]:—This appeal was heard on July 27, 1990, in Québec, Québec.
Dussault, T.C.J.:—This is an appeal against an assessment by the respondent disallowing the tax credit for tuition fees claimed by the appellant for his 1988 taxation year. The reason for disallowing the tax credit is that the appellant did not satisfy the requirements
Bonner, T.C.J.:—This is an appeal from an assessment of income tax for the appellant's 1987 taxation year. It was the appellant's position that his chief source of income for that year and the four immediately preceding years was farming and that
Garon, T.C.J.:— In this case, the appellant appeals income tax reassessments for the 1984, 1985 and 1986 taxation years. By his reassessments for these three years, the Minister of National Revenue disallowed the deductions of rental losses claimed by the
Mogan, T.C.J.:—The appeals of Conrad Lefebvre (84-2225), Norman Lefebvre (84-2226), Wilfred Lefebvre (84-2227) and Yvon Lefebvre (84-2228) were hêard together on common evidence. The appellants are four brothers who reside near Cold Lake in the Province of Alberta.
Couture, C.J.T.C. [Translation]:—The appellant is appealing assessments for the taxation years 1985 and 1986.
Sarchuk, T.CJ.:—Frank Foldy and Linda Jarian have appealed from reassessments with respect to their 1985, 1986 and 1987 taxation years. By consent of all parties the appeals were heard on common evidence.
Dussault, T.C.J.:—This is an appeal from new assessments by the respondent according to which the Minister of National Revenue disallowed the deduction for the 1984, 1985 and 1986 taxation years of all the farm losses claimed by the appellant for the
