Jerome A.C.J.:

1 This appeal of the Notice of Confirmation of Assessment of the plaintiff's income tax return for the 1982 taxation year mailed on August 28, 1987 came on for hearing before me at Toronto, Ontario, on November 4, 1997. At the close of oral argument, I took the matter under reserve.

Lamarre Proulx T.C.J.:

1 These two appeals were heard on common evidence. The point at issue for 1993 is whether automobile expenses were incurred for the purpose of transporting maintenance and repair materials to a rental property and, for 1994, whether the documents filed as evidence of maintenance and repair expenses for that same property are acceptable as vouchers for those expenses.

Rip T.C.J.:

1 Chamkaur Kainth has appealed assessments made under the Income Tax Act (“Act”) for income tax for his 1991, 1992, 1993 and 1994 taxation years on the basis that he be permitted to deduct expenses incurred in renting property. The appeals (Informal Procedure) were heard on common evidence.

Archambault T.C.J.:

Bowie T.C.J.:

1 This is an appeal from the reassessment of the Appellant for income tax for the 1980 taxation year. The Appellant claimed to be entitled to take a business loss of $20,005.00 into account in calculating his income for that year. By the reassessment under appeal the Minister of National Revenue has disallowed that loss to the extent of $18,005.46.

Rothstein J.:

1 This is an appeal from a June 7, 1990 decision of the Canadian International Trade Tribunal finding that the plaintiff did not qualify for a reduced rate of federal sales tax on the sale of “Ultraline” shelving for supermarkets.

Sarchuk T.C.J.:

Sarchuk T.C.J.:

1 The appeals of Jomanic-Can Inc. (the corporation) and Georges D'Aoust (D'Aoust) from assessments of tax with respect to their 1991, 1992 and 1993 taxation years were heard together on common evidence.

Tremblay T.C.J.:

1 This appeal was heard under the informal procedure at Québec, Quebec, on January 16, 1997.

Rip T.C.J.: