Kempo, T.C.J.:—This appeal concerns the appellant's 1983 taxation year wherein the respondent reassessed the appellant by adding to her income the amount of $37,382.75 pursuant to subsections 15(2) and 15(2.1) of the Income Tax Act, R.S.C. 1952, c. 148

Margeson, T.C.J. [Orally]:—These two cases were heard on common evidence by the consent of the parties. They involve reassessments by the Minister of the income of the appellants for the 1982, 1983, 1984 and 1985 taxation years. By notices of reassessment dated January

Rip, T.C.J.:—The Minister of National Revenue, the respondent, by notice dated July 27, 1988 and bearing Number 554264, assessed Deborah Mastronardi, the appellant, the sum of $12,683.88 pursuant to subsections 160(1) and (2) of the Income Tax Act,

Sarchuk, T.C.J.:—The appeals of Leonard Reeves Incorporated are from assessments to income tax for the 1984 and 1985 taxation years and from a notice of determination of loss for the 1983 taxation year. The principal issue is whether the profit arising

Taylor, T.C.J.:—These are appeals heard in Toronto, Ontario, on November 7, 1990, against income tax assessments for the years 1980, 1981, 1982 and 1983. At the time of the trial, there remained only two items in dispute—an amount included in the appellants

Tremblay, T.C.J. [Translation]:—This appeal was heard on June 20, 1989, in Montréal, Québec.

Tremblay, T.C.J. [Translation]:—This appeal was heard in Québec, Québec.

Sarchuk, T.C.J.:—The appeal of Badshah B. Husain (Husain) is from an assessment in respect of her 1984 taxation year. This assessment was made on the basis that Husain received interest in the amount of $26,650 during the year which was not

Sarchuk, T.C.J.:—The appeals of Seaway-Levy Technical & Financial Ltd. (Seaway) are from reassessments of tax with respect to its 1981, 1982 and 1983 taxation years. The issue before me arises in the following manner.

Brulé, T.C.J.:—Two issues are involved in this appeal by the appellants respecting their 1982 taxation years. The first is whether losses realized by the appellants are business losses or allowable business investment losses. The second is whether interest expenses