Cardin, TCJ [TRANSLATION]:—With the consent of the parties, the appeals by Antoine Dionne and André Rancourt were heard on common evidence in the City of Québec on October 16, 1984. By notice of assessment dated November 19, 1982, the Minister of

Cardin, TCJ [TRANSLATION]:—By notice of reassessments, the Minister of National Revenue imposed on Jose Nieto penalties in the amount of $3,075, $235.12 and $895.45 for the 1975, 1976 and 1977 taxation years, respectively. In addition, the Minister added to

Brule, TCJ:—

Christie, ACJTC:—These appeals relate to the appellants’ 1979 taxation year. They were heard together on common evidence by agreement among the parties and with the consent of the Court. The issue is whether the respondent was correct in his reassessments

Taylor, TCJ:—This is an appeal heard in Vancouver, British Columbia, on January 28, 1985, against an income tax assessment for the year 1982, in which the Minister of National Revenue disallowed as a deduction an amount of $5,262, out of a total

Taylor, TCJ:—This is an appeal heard in Belleville, Ontario, on January 9, 1985, against an income tax assessment for the year 1980 in which the Minister of National Revenue disallowed a claim for a reserve provided for under paragraph 20(l)(n) of

Taylor, TCJ:—This is an appeal heard in Vancouver, British Columbia, on January 30, 1985, against income tax assessments for the years 1979 and 1980 in which the Minister of National Revenue disallowed certain expenses claimed as deductions against commission

Taylor, TCJ:—This is an appeal heard in Toronto, Ontario, on February 20, 1985, against income tax assessments for the years 1977, 1978 and 1979 in which the Minister of National Revenue disallowed expenses claimed by the taxpayer in filing his returns,

Taylor, TCJ:—This is an appeal heard in Toronto, Ontario, on February 21, 1985 against income tax assessments for the years 1980 and 1981. The notice of objection read:

Goetz, TCJ:—The appellant appeals against a reassessment relating to its 1979 and 1980 taxation years. The business of the appellant is that of a furrier. Its sales are based mainly on the “lay-away” plan whereby a customer makes an initial deposit,