Taylor, TCJ:—The following motion was heard at Toronto, Ontario, on September 19, 1983:

Taylor, TCJ:—These appeals, heard in London, Ontario, on August 31, 1983, relate to income tax assessments for the years 1978, 1979 and 1980 in which the Minister of National Revenue assessed as on income account rather than on capital account the

Rip, TCJ [ORALLY]:—This is the appeal of William Charun and the Minister of National Revenue.

Bonner, TCJ:—Halifax Cablevision Limited (hereinafter “Halifax”) appeals from assessments of income tax for the 1977 to 1980 taxation years. Dartmouth Cable TV Limited (hereinafter “Dartmouth”) appeals from assess- ments of income tax for the 1978 to 1980 taxation

Rip, TCJ [ORALLY]:—This is the appeal of William James Foster and the Minister of National Revenue.

This is an appeal from an assessment of income tax for the appellant’s 1979 taxation year.

St-Onge, TCJ:—The appeals of these companies were heard on common evidence on June 22, 1983 in the City of Penticton, British Columbia and the issue is whether these companies were associated in the appellants’ 1975, 1976 and 1977 taxation years.

Bonner, TCJ:—The appellant appeals from an assessment of income tax for its 1979 taxation year. The respondent, in assessing tax, disallowed as a deduction in the computation of income the sum of $42,355, described as a “lobster rebate accrual”. The

M J Bonner [ORALLY]:—The appellant owned an orchard. It was a capital asset in his hands. He subdivided the land into residential building lots, had municipal sewer, water, roads and other services installed and sold the lots in the 1975 and

Taylor, TCJ:—These are applications for an extension of time within which to file notices of objection against income tax assessments for the years 1976 to 1980 inclusive in the case of Milan Hrovat, and for the years 1978 to 1980 in the case

Taylor, TCJ:—This is an application for an extension of time within which to file notices of objection to assessments for the years 1975, 1976, 1977 and 1978. It was heard in St John’s, Newfoundland, on July 4, 1983 in my capacity as a