Sobier T.C.J.:

Giles A.S.P.:

Bowie T.C.J.:

McDonald J.A.:

Mogan T.C.J.:

Robertson J.A. (Stone, Linden, JJ.A., concurring):

Rowe D.J.T.C.:

1 The appellant appeals from an assessment of income tax for his 1993 and 1994 taxation years. The Minister of National Revenue (the “Minister”) disallowed business losses in those years in the sums of $34,003 and $27,983, respectively, claimed by the appellant as having been incurred as a consequence of operating a business under the name, “McNally's German Wirehair Pointers”.

Beaubier T.C.J.:

1 This appeal pursuant to the Informal Procedure was heard at Saskatoon, Saskatchewan on June 26, 1997. The Appellant was the only witness.

2 The Appellant appealed the disallowance of claims for deducted meals in the amount of $3,643.20 in 1992 and $4,822.00 in 1993.

Bowman T.C.J.:

1 These appeals were heard together on common evidence. They are from assessments for the 1991, 1992 and 1993 taxation years and involve the disallowance of losses claimed from various commercial enterprises in which the appellants engaged in those years.

McArthur T.C.J.:

1 This appeal, under the informal procedures, concerns the Appellant's 1992 taxation year.

2 The issue is whether the Appellant is liable for a late filing penalty of $80.27 and interest which amounted to $110.45.