Goetz, TCJ [ORALLY]:—This is an appeal with respect to the appellant’s 1978 taxation year. The issue to be determined is whether the appellant was a trader in property and that the acquisition of the property was with a view to turning it to

Bonner, TCJ [ORALLY]:—The appellant appeals from assessments of income tax for the 1976, 1977 and 1978 taxation years. The sole issue is whether, in those years, the appellant was a person resident in Canada within the meaning of subsection 2(1) of

Christie, CJTC:—By three notices of reassessment, all dated September 3, 1982, the respondent reassessed Thomas Company (Niagara) Ltd (“Niagara”) in respect of its 1979, 1980 and 1981 taxation years. He reduced claimed capital cost allowance by $14,835, $32,041 and

Goetz, TCJ:—The appellant appeals from a reassessment for his 1980 taxation year wherein he sought to deduct from his income the sum of $200 on the basis that the sum was included in his annual professional membership fees and dues to maintain his professional

Taylor, TCJ:—This is an appeal heard in Toronto, Ontario on June 18, 1984 against an income tax assessment for the year 1980, in which the Minister of National Revenue had disallowed as deductible expenses in that year certain amounts expended by

Taylor, TCJ:—This is an appeal heard in Toronto, Ontario on June 21, 1984 against an income tax assessment for the year 1978. The issue is covered by reference to the notice of appeal and reply to the notice of appeal:

Taylor, TCJ:—This is an appeal heard in Edmonton, Alberta on July 10, 1984 against income tax assessments for the years 1977, 1978 and 1979, in which the Minister of National Revenue increased the reported income of the taxpayer by some $260,000 as a result

Rip, TCJ:—This is an appeal from an income tax assessment for 1980 wherein the respondent disallowed the appellant’s claim of a capital gain from profits gained on the disposition of certain gold coins and bars.

Christie, CJTC:—These appeals relate to the appellant’s 1981 and 1982 taxation years. In July 1981 he received $6,250 from National Trust Company Limited of Toronto as a benefit out of his registered retirement savings plan. In the same year he received $9,956.37 from

Tremblay, TCJ:—This case was heard on June 22, 1983, at the city of Ottawa, Ontario.