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.:

Mogan T.C.J.:

Tardif T.C.J.:

1 These are appeals from a decision denying the appellant entitlement to a tax credit for a person suffering from a severe and prolonged mental or physical impairment for the 1991 and 1992 taxation years. The appeals were heard at Québec, Quebec.

Brulé T.C.J.:

Rowe T.C.J.:

1 The appellant appealed with respect to his 1992, 1993 and 1994 taxation years. During those years he claimed business losses in the amounts of $37,219, $36,510 and $34,016 respectively.

2 The Minister of National Revenue disallowed the deductions of the losses claimed on the basis that during those years there was no reasonable expectation of profit.