Tremblay, TCJ:—These cases were heard at Montreal, Québec, on November 11, 1983.

Bonner, TCJ:—The appellant appeals from an assessment of income tax for the 1978 taxation year. On assessment the Minister included in the computation of income the gain realized by the appellant on the sale of a 4.5-acre parcel of land at 1235

Christie, CJTC [ORALLY]:—In returns of income, all dated March 8, 1977, in relation to her taxation years 1973, 1974 and 1975, the appellant claimed no tax payable. In her return for 1973 Mrs Sheridan stated her net income to be $10,000,

Tremblay, TCJ:—This case was heard in Toronto, Ontario, on February 29, 1984.

Tremblay, TCJ:—These appeals were heard on common evidence in Toronto, Ontario, on February 17, 1984.

St-Onge, TCJ [ORALLY]:—The appeal of Mr William Cameron was heard on the 3rd of February, 1984 at the city of Vancouver, British Columbia, and it has to do with the transfer of a lot by the appellant to his son and daughter-in- law in

Bonner, TCJ [ORALLY]:—These appeals from assessments of income tax for the 1977, 1978 and 1979 taxation years must, in my view, be dismissed on the very simple ground that in a contest such as we have here between the appellant and the

Christie, CJTC:—The issue is the amount the appellant is entitled to deduct from his total income in his 1975 taxation year by way of capital cost allowance claimed by a limited partnership in which he was a limited partner.

Taylor, TCJ:—These are appeals heard on common evidence in Toronto, Ontario on April 30, 1984 against income tax assessments with respect to the years 1978 and 1979 for Duramould, and the year 1978 for Holter and Kachel. For the 1978 year of

Goetz, TC J:—This is an appeal by the appellant with respect to its taxation years 1973 to 1979 inclusive. The Minister assessed tax on the basis that the appellant’s income for the respective years in question was from property in accordance