Tremblay, TCJ:—This case was heard in Vancouver, British Columbia, on May 12 and 13, 1983.

Cardin, TCJ:—Andre Varga is appealing from an assessment of tax dated September 19, 1979. The issue is whether amounts of $37,715, $504,000 and $49,385 received by the appellant in 1972, 1973 and 1974 respectively were payments in consideration of

Cardin, TCJ:—The appeal of Dr John L McCans is from assessments of tax dated April 3, 1980, with respect to the 1977 and 1978 taxation years. The appellant claimed, among other items, automobile expenses which were disallowed by the respondent. As

Christie, CJTC:—These are ten applications to quash appeals which were heard together by agreement. What is essential to the determination of the issue is the same in each case.

Christie, CJTC:—This appeal relates to the appellant’s 1978 taxation year. In that year he left his employment with Integrated Building Corporation Ltd (“Integrated”). While employed he owed Integrated $14,774.72, the repayment of which was waived by it. By notice of reassessment

Christie, CJTC:—The respondent reassessed the appellant for her 1979 and her 1980 taxation years by disallowing claims to deduct tuition fees. The appellant objected, but the respondent confirmed his decision by notifications dated March 12 and September 16, 1982.

Cardin, TCJ [ORALLY]:—Mr Paul Nowlan, as a self employed fisherman, is appealing from income tax assessment for the 1978 taxation year. In that year, the Minister of National Revenue added to the appellant’s income an amount of $9,628. That amount

Tremblay, TCJ [TRANSLATION]:—This case was heard in the city of Montreal, Quebec.

Taylor, TCJ [TRANSLATION]:—This appeal, which ws heard in Montreal, Quebec on October 12, 1983, is from a tax assessment for 1979 in which the Minister of National Revenue relied on the fact that the sum of $2,781.56 received by the taxpayer should

Goetz, TCJ [ORALLY]:—This is an appeal by the appellant with respect to an assessment for her 1980 taxation year. The issue is whether the appellant is entitled to deduct the sum of $2,530 pursuant to the provisions of paragraph 109(1)(b) of the