Kempo, TCJ:—

Tremblay, TCJ:—This appeal was heard on May 16, 1984, in the city of Sudbury, Ontario.

Taylor, TCJ:—These are appeals heard on common evidence in Regina, Saskatchewan, on August 23, 1984 against certain income tax assessments viewed by the taxpayers (from notices of appeal prepared by G Dillon & Co, Certified General Accountants) in the

Bonner, TCJ:—This is an appeal from an assessment of income tax for the 1973 taxation year. There is only one issue, namely, who is taxable on a fee paid by Charles Towers to the appellant. The fee was paid for services rendered by the

Cardin, TCJ:—In computing his income for the 1980 taxation year, Louis Schwartz reported a taxable capital gain of $1,977.34 on the disposition of a 14.32-acre farm property as part of Lot 12, Concession 10, in the Township of Markham.

Tremblay, TCJ:—This appeal was heard in Sudbury, Ontario, on May 17, 1984.

Kempo, TCJ:—

Part I — Issue

Bonner, TCJ [ORALLY]:—The appellant appeals from assessments of income tax for the 1977, 1979 and 1980 taxation years. The assessments were made on the basis that subsection 15(2) of the Income Tax Act required the inclusion in

Taylor, TCJ:—These are appeals called for hearing on common evidence on April 30, 1984 in Toronto, Ontario. The notices of appeal dated August 6, 1982 were identical, and read as follows:

Kempo, TCJ:—

Part I — Issue