Cardin, TCJ:—Malcolm Gadway is appealing from an amount of tax based on the appellant’s net worth for the 1977, 1978 and 1979 taxation years.

Tremblay, TCJ:—This case was heard on December 8, 1983, in the city of Winnipeg, Manitoba.

St-Onge, TCJ [ORALLY]:—The appeal of Mr Robert G Finley was heard on May 10, 1984 at the city of Saskatoon, Saskatchewan.

Brulé, TCJ [ORALLY]:—In this case there does not seem to be any argument of the facts. The appellant, a resident of Calgary, purchased a condominium unit in Hawaii late in 1979. He was the president and 99 per cent shareholder of a service company.

Christie, CJTC:—The first issue to be disposed of relates only to Tercier Motors Ltd (“the company”) which is a private corporation incorporated under the laws of Alberta and carries on business as an automobile and marine equipment dealer at Bonnyville in that

Cardin, TCJ:—The appeal of Green Heron Investments Limited is from a tax assessment whereby the Minister of National Revenue included in the appellant’s 1973 income a gain in the amount of $2,137,353 realized by the appellant on the sale of a certain parcel of

Goetz, TCJ [ORALLY]:—This is an appeal by the appellant with respect to his 1978 taxation year whereby the result of an assessment or reassessment by the Crown ended in a nil assessment against the appellant.

Christie, TCJ [ORALLY]:—These appeals were heard together on common evidence by agreement of the parties and the consent of the Court.

Taylor, TCJ:—This is an appeal heard in London, Ontario, on April 11, 1984 against an income tax assessment for the year 1980 in which the Minister of National Revenue disallowed as a deduction certain travelling expenses claimed. Both parties relied

Cardin, TCJ:—The appeal of George James Carroll is from a reassessment of tax with respect to the 1981 taxation year. The issue is the taxability of all income withdrawn from a Registered Retirement Savings Plan (RRSP).