Kempo, TCJ:—

Part I — Issue

The issues to be decided in this appeal may be summarized as follows:

Rip, TCJ:—These appeals of Jack A Shaw and his wife, Norma Shaw, from notices of reassessment for the 1979, 1980 and 1981 taxation years. The issue under appeal is whether in 1975 the appellants transferred to Jack Shaw Enterprises Ltd (“Enterprises”)

Bonner, TCJ:—The appellant appeals from assessments of income tax for the 1980 and 1981 taxation years. In making the assessments in issue the respondent disallowed the deduction of losses from automobile performance rally operations carried on by the appellant.

Christie, ACJTC:—This appeal relates to the appellant’s 1982 taxation year. The issue is whether the respondent was correct in the manner in which he calculated the appellant’s liability under subsection 161(2) of the Income Tax Act

Taylor, TCJ:—These are appeals heard in Calgary, Alberta, on December 19 and 20, 1984 against income tax assessments for the years 1977, 1978, 1979 and 1980, in which the Minister of National Revenue taxed the appellant on the basis that he was an “employee”

Taylor, TCJ:—These are appeals heard on common evidence in Calgary, Alberta, on December 18, 1984, against income tax assessments for the year 1979 in which the Minister of National Revenue taxed as on income rather than on capital account certain amounts received in

Cardin, TCJ:—The appeal of Subhash Mehta is from an assessment of tax with respect to the 1978 taxation year. I cannot refrain from stating at the outset of these reasons that, in my opinion, this appeal which lasted two full days is a classic example

Taylor, TCJ:—This is an appeal heard in Belleville, Ontario on January 10, 1985, against an income tax assessment for the year 1981 in which the Minister of National Revenue, disallowed certain amounts claimed by the appellant as expenses against rental income. The

Brulé, TCJ [ORALLY]:—This is a case involving the question of residency of the appellant during the years of 1980 and 1981. He was employed by Viking Helicopters Limited, a Canadian corporation for work to be performed in Africa. Late in 1979, he left for

St-Onge, TCJ [ORALLY]:—The appeals of Mr Douglas J Mintenko were heard on May 31, 1984, in the City of Regina, Saskatchewan, and it involved sales of land in the appellant’s 1977 and 1981 taxation years.