Tremblay, TCJ:—These cases were heard on common evidence on June 6, 1983 in London, Ontario.

Goetz, TCJ [ORALLY]:—This is an appeal by the appellant with respect to his 1979 taxation year. The issue really resolves itself as to whether subsection 15(1) or subsection 15(2) of the Income Tax Act, SC 1970-72, c 63, as

Christie, CJTC:—This appeal pertains to the appellant’s 1977 taxation year. There are two issues. First, whether the appellant was entitled to deduct $4,620 from his total income as a bad debt, and, second, whether during the relevant period Whitby Dominion Hardware

Rip, TCJ:—These are appeals from assessments dated October 14, 1981, November 15, 1981, January 26, 1983 and March 30, 1983 in which the respondent, the Minister of National Revenue, assessed the appellant, Electrocan Systems Ltd (“Electrocan”), penalties pursuant

Cardin, TCJ:—The appeals of Dr Abram Friesen are from assessments of tax with respect to the 1976, 1977 and 1978 taxation years. The issue for 1976 is the amount of capital gain realized from the disposition of a parcel of land owned by

Goetz, TCJ:—[ORALLY] This is an appeal by the appellant with respect to her 1980 taxation year. The appellant was employed as a systems’ analyst in 1980 and had a remuneration from this position in the sum of $29,773.92 from which amounts were deducted pursuant

Goetz, TCJ:—The appeals of C Valery Construction Ltd and LS Ross Enterprises Ltd were heard on common evidence. The appeal of C Valery Construction Ltd (hereinafter known as “‘C Valery”) relates to its 1976 taxation year. The appeal of LS Ross

Tremblay, TCJ:—This case was heard in Sydney, Nova Scotia, on August 3, 1983.

Goetz, TCJ:—This is an appeal by the appellant with respect to his 1977 and 1978 taxation years.

Taylor, TCJ:—These are appeals heard in Toronto, Ontario, on December 5, 1983, against income tax assessments for the years 1975, 1976 and 1977 in which the Minister of National Revenue assessed a taxable capital gain against the appellant. The notices