Lamarre Proulx T.C.J.:

The appellant is appealing an assessment by the Minister of National Revenue (“the Minister”) for the 1995 taxation year.

McArthur T.C.J.:

This appeal is from assessments for the Appellant’s 1991, 1992 and 1993 taxation years.

Tardif T.C.J.:

This is an appeal from a notice of assessment for the 1995 taxation year;

for that year, the appellant claimed a dependant tax credit in respect of his mother, which the respondent disallowed.

Bell T.C.J.:

Lamarre Proulx, J.T.C.C.:

Bell T.C.J.:

This case was set down for hearing in St. John’s, Newfoundland on June 1, 1998.

Lamarre T.C.J.:

Beaubier T.C.J.:

This appeal pursuant to the Informal Procedure was heard at Castlegar, British Columbia on June 11, 1998. The Appellant was the only witness.

Bell T.C.J.:

Issue

The issue in each of the appeals is whether a gain realized on disposition of an interest in a limestone quarry was on capital or income account. Facts

Lamarre Proulx T.C.J.: