Goetz, T.C.J.:— These are appeals by the above-named appellants ("Sparkle” or “the Company” and "Riddell" or "the appellant") relating to reassessments for their 1977, 1978, 1979 and 1980 taxation years. The appellant Sparkle sought to deduct from income certain

Taylor, T.C.J.:—This application for extension of time within which to file a notice of objection, with respect to the year 1981, was heard in Toronto, Ontario, on March 24, 1986. The notice of objection in dispute contained the following information:

Taylor, T.C.l.: This is an appeal heard in Montreal, Quebec, on february 25, 1986, against an income tax assessment for the year 1981, in which the Minister of National Revenue disallowed a major portion of a claim for a rental loss made

Christie, A.C. J.T.C.:—The appellant appeals to this Court regarding his 1978 to 1981 taxation years inclusive. In respect of each of these years he is regarded by the taxing authorities as being within the scope of subsection 31(1) of the

Sarchuk, T.C.J.:—This is an appeal by Porter Land Ltd. from reassessments in respect of its 1981 and 1982 taxation years.

Rip, T.C.J.:—Dr. Varma, the appellant, appeals against notices of reassessment for the 1979 and 1980 taxation years in which the Minister of National Revenue, the respondent, disallowed certain travel and other expenses claimed by Dr. Varma on the basis that

Brulé, T.C.J.:—These are appeals from reassessments of the 1977 and 1978 taxation years of the appellant in which the Minister claimed the appellant realized capital gains respecting foreign exchange of $13,383,350 in 1977 and $1,832,847 in 1978. In addition,

Taylor, T.CJ.:—This is an appeal heard in Toronto, Ontario, on March 26, 1986, against an income tax assessment for the year 1980 in which the Minister of National Revenue assessed a gain of $191,432 realized on a real estate transaction, as on

Taylor, T.C.J.:—This is an appeal heard in Montreal, Québec, on February 24, 1986, against income tax assessments for the years 1980 and 1981, in which the Minister of National Revenue disallowed as a deduction from other income the loss claimed by

Bonner, T.C.J.:—This is an appeal from an assessment of income tax for the 1978 taxation year of a corporation which is one of the predecessors of the appellant. The appellant was formed with effect on May 1, 1978, by the amalgamation, pursuant