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.

Tremblay T.C.J.:

1 This appeal was heard at Trois-Rivières, Quebec under the informal procedure on April 7, 1997.

Bell T.C.J.:

1 The evidence in the case of Robert W. Billingsley (“Billingsley”) applies in this case.

Issues

• 1. Whether the Appellant should have a taxable capital gain included in its income for its 1987 taxation year,

Lamarre Proulx T.C.J.:

1 This is an appeal by way of the informal procedure; it concerns the disability tax credit provided for by section 118.3 of the Income Tax Act (the “Act”) which was claimed by the Appellant for the 1995 taxation year.

Taylor T.C.J.:

1 This is an appeal heard in London, Ontario, on June 12, 1997, against assessments under the Income Tax Act (the “Act”) for the 1992 and 1993 taxation years in which the Respondent disallowed amounts of $28,474.08 and $31,693.84 respectively claimed as “business losses”, by reducing such losses to $1 for 1992 and $2,698 for 1993.

McArthur T.C.J.:

1 These appeals are from reassessments for the Appellant's 1987, 1988, 1989, 1990 and 1991 taxation years. They involve the disallowance by the Minister of National Revenue (the “Minister”) of expenses incurred by the Appellant from a consulting business the Appellant avows he conducts.