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.

Goetz, TCJ:—The appellant appeals from an assessment of income tax for its 1977 taxation year. The issue resolves itself to one of whether the sale of certain lands on the perimeter of the city of Winnipeg could be regarded as a trading

Christie, TCJ [ORALLY]:—This appeal relates to the appellant’s 1979, 1980 and 1981 taxation years.

Taylor, TCJ:—This is an appeal heard in Toronto, Ontario, on June 21, 1984 against income tax assessments for the years 1978 and 1979 in which the Minister of National Revenue disallowed as deductions amounts claimed by the appellant as expenses in connection with

Christie, CJTC:—The issue to be decided is whether the appellant is entitled to deduct interest in the amounts of $2,201 and $6,413.27 in relation to his 1978 and 1979 taxation years respectively. The determination of this question turns on the meaning to be