Thurlow, J (per curiam):

1 This appeal is from a judgment of the Trial Division which dismissed the appellant's claim for repayment of money paid by Dominion Engineering Works Limited as taxes in respect of the sale price of a paper making machine constructed by Dominion Engineering Works Limited for the appellant and installed in the appellant's premises by an engineering firm known as Rust Associates Ltd.

Décary, J:

1 The Court must determine whether the loss sustained by three shareholders in a company which was the owner of a building, as a consequence of expenses incurred by them in their capacity as tenants of the said building, is deductible for the purposes of paragraph 27(1)(e) of the Income Tax Act.

2 The Tax Review Board found that deduction of these expenses had unduly and artificially reduced the income of plaintiff.

Judge Flanigan (orally: November 22, 1974):

A J Frost:

The Chairman (orally: November 18, 1974):

1 This is an appeal by Gordon R Eastwood against the reassessment of the Minister of National Revenue for the 1969 taxation year.

2 The question at issue is whether or not the appellant was ordinarily resident in Canada within the meaning of the Income Tax Act as it applied to the 1969 taxation year. The facts are brief and are not generally in dispute.

The Assistant Chairman:

1 These are the appeals of Lindstrom Construction Ltd from income tax assessments in respect of the 1970, 1971 and 1972 taxation years. By agreement, the three appeals were heard on common evidence.

2 By notice of reassessment dated June 27, 1973 the Minister of National Revenue disallowed in the appellant's 1970 taxation year a deduction of $3,455.77 claimed by the appellant in respect of an alleged loss in its 1971 taxation year.

R St-Onge (orally: April 11, 1975):

1 This appeal is from a reassessment dated May 9, 1974 for the 1972 taxation year and it came before me on April 10, 1975 in the City of Winnipeg, Manitoba.

Smith, DJ:

1 This is an appeal by way of trial de novo by the plaintiff from a decision of the Tax Review Board dismissing an appeal from a decision of the Minister disallowing a deduction of $22,789.15 claimed by the plaintiff from his income for the 1970 taxation year.

The Assistant Chairman:

1 These are the appeals of Oswald H New for the taxation years 1968 and 1969, and of Oswald H New & Co Ltd, William Arthur New and Eva Viola New for the taxation year 1969 from income tax assessments for the years in question.

Smith, DJ:

1 These four cases come before this Court as appeals by way of trial de novo by Her Majesty The Queen from decisions of the Tax Review Board which set aside assessments against the defendants for income tax in respect of the income derived by the defendants as the owners (in varying percentages) of the Bell Hotel in Winnipeg.