Beaubier T.C.J.:

1 These appeals were heard together on common evidence by consent of the parties at Toronto, Ontario on November 17 and 18, 1997 pursuant to the General Procedure. The Appellants and their husbands testified on behalf of the Appellants. The Respondent called Lyle Faulkner, Tajinder Kooner and Donald Balanger, officers of Revenue Canada.

Watson, D.J.T.C.:

1 These appeals were heard on common evidence with consent of the parties in Toronto, Ontario on February 24, 1997.

Desjardins J.A.:

1 We are all of the view that this application for judicial review must fail.

Décary J.A.:

St. Onge T.C.J.:

1 The appeal of Mehernush Pourzynal was heard on the 5th of May, 1997, in the City of Ottawa, Province of Ontario. And the issue is whether the appellant is entitled to claim certain amounts as an equivalent to married amounts in her 1990 and 1991 taxation years under paragraph 118(1)(b) of the Act.

Linden J.A.& McDonald J.A.:

1 The issue in this appeal is whether Ford Motor Company of Canada, Limited (“Ford Canada”) ought to have been included in the expanded definition of “manufacturer or producer” in paragraph 2(1)(f) of the Excise Tax Act[FN1: <p>R.S.C. 1970, c. E-13 (as amended)</p>] (the “Act”) for the purposes of determining the tax payable on its imported vehicles. Paragraph 2(1)(f) provided:

2.(1) In this Act

Hamlyn T.C.J.:

1 This is in the matter of Orjan Carlson and Her Majesty the Queen. From the Statement of Agreed Facts, I will read the following:

• 1. The Appellant is a Canadian resident who resides at 5254 Charnwood Crescent, Mississauga, Ontario, L5M 2J9.

Rowe J. (orally):

1 The appeals are with respect to the 778appellant's 1991, 1992 and 1993 taxation years. In computing income for the 1992 taxation year, the appellant claimed a deduction for moving expenses of $15,225.00. In computing income for each of the 1991, 1992 and 1993 taxation years, the appellant deducted rental losses arising from rental of a part of her principal residence.

Tremblay T.C.J.:

1 This appeal was heard under the informal procedure at Trois-Rivières, Quebec, on April 9, 1997.

Bowman T.C.J.:

1 These appeals are from assessments made under the Income Tax Act for the appellant's 1986, 1987, 1988, 1989 and 1990 taxation years. In those years, the appellant claimed to set off against capital gains, net capital losses which he claims he sustained in 1982.