Richard Morneau, Esq., Prothonotary:

1 This is a motion in opposition to this Court by the opposant under article 597 of the Code of Civil Procedure seeking the nullity of a seizure in execution of immovable property carried out by the judgment creditor against an immovable consisting of a lot and building, known as civic number 5175, 18ième rue, Grand-Mère (hereinafter the “immovable”).

Taylor T.C.J.:

1 This is an appeal heard in Hamilton, Ontario, on May 12, 1997, against an assessment in which the Respondent disallowed expenses in the amounts of $3,260.11 and $2,785.70 for the years 1993 and 1994 respectively, claimed under the Income Tax Act (the “Act”) from income earned as an employee on commission with Leon's Furniture Ltd. (Leon's) totalling $54,984 and $48,650 in those same years.

Christie A.C.J.T.C.:

1 These appeals are governed by the informal procedure provided for under section 18 and following sections of the Tax Court of Canada Act. The years under review are 1992, 1993, 1994.

Bell T.C.J.:

• 1. Whether an allowable business investment loss was deductible by the Appellant in her 1990 taxation year,

• 2. Whether the Minister of National Revenue had properly included in her income for the 1990 taxation year, as employment income, the sum of $39,002.28, and

Hamlyn T.C.J.:

1 This motion concerns a motion filed by Mr. Davies for an extension of time to file the Answer to the Reply.

2 The Minister of National Revenue (the “Minister”), as I have earlier alluded to, responded to the Notice of Motion by saying that the motion would not be opposed by the Respondent on condition that paragraph 19(b) of the Answer be deleted.

Rip T.C.J.:

Garon T.C.J.:

Teskey T.C.J.:

1 The Appellant appeals from reassessments by the Minister of National Revenue (the “Minister”) of income tax in respect of its 1986, 1987 and 1988 taxation years.

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.