Taylor, TCJ:—This is an appeal heard in Belleville, Ontario, on January 9, 1985, against an income tax assessment for the year 1980 in which the Minister of National Revenue disallowed a claim for a reserve provided for under paragraph 20(l)(n) of

Taylor, TCJ:—This is an appeal heard in Vancouver, British Columbia, on January 30, 1985, against income tax assessments for the years 1979 and 1980 in which the Minister of National Revenue disallowed certain expenses claimed as deductions against commission

Taylor, TCJ:—This is an appeal heard in Toronto, Ontario, on February 20, 1985, against income tax assessments for the years 1977, 1978 and 1979 in which the Minister of National Revenue disallowed expenses claimed by the taxpayer in filing his returns,

Taylor, TCJ:—This is an appeal heard in Toronto, Ontario, on February 21, 1985 against income tax assessments for the years 1980 and 1981. The notice of objection read:

Goetz, TCJ:—The appellant appeals against a reassessment relating to its 1979 and 1980 taxation years. The business of the appellant is that of a furrier. Its sales are based mainly on the “lay-away” plan whereby a customer makes an initial deposit,

Tremblay, TCJ:—This appeal was heard on September 24, 1984 in the City of London, Ontario.

Sarchuk, TCJ:—This is an application made pursuant to the provisions of section 167 of the Income Tax Act for an order extending the time within which notices of objection may be served with respect to the applicant’s 1980 and 1981

Cardin, TCJ:— William Carrigan is appealing from reassessments by which the Minister of National Revenue added to the appellant’s 1977, 1978, 1979 and 1980 income, certain amounts paid by a company for the purchase of shares on the grounds that

Cardin, TCJ:—The appeal of Dalmation Investments Limited (the “company”) is from a reassessment of income tax with respect to the 1979 taxation year. The issue is whether the proceeds of disposition of a property situated at 166 James St North, in

Sarchuk, TCJ:—This is an appeal from an assessment by the Minister of National Revenue of the appellant Dunn Holdings Ltd to income tax for its 1980 taxation year whereby the Minister reduced the reserve claimed by the appellant under subparagraph 20(l)(n)(ii) of the