Bonner, TCJ [ORALLY]:—This is an appeal from an assessment of income tax for the appellant’s 1983 taxation year. At issue is the deductibility of $1,299 which is the total of amounts claimed as promotion, long distance telephone and parking charges.

Brulé, TCJ [ORALLY]:—What is before the Court today is a motion by the taxpayer concerning his 1979, 1980 and 1981 taxation years. The motion stems from assessments which included by the Minister the application of subsection 74(5) of the Income

Taylor, TC|:—This is an appeal heard in Toronto, Ontario, on September 24, 1985, against an income tax assessment for the year 1980, in which the Minister of National Revenue disallowed, as a deduction against her investment income, an amount of $230

Sarchuk, TCJ:—The appeals of Gladys Balsillie are in respect of her 1973, 1974 and 1975 taxation years. The respondent’s reassessments were based on the following facts and assumptions:

Tremblay, TCJ [TRANSLATION]: This case was heard at Montreal, on August 30, 1984.

Bonner, TCJ:—This is an appeal from an assessment of income tax for the 1982 taxation year. The facts are not in dispute. The appellant was employed by Markborough Properties Limited from 1978 to the end of February 1982. The appellant was then

St-Onge, TCJ [ORALLY]:—The appeals of Messrs. Raymond R Bastien and Ronald J) Wiebe were originally heard first on October 5, 1984 and then adjourned and set down for January 18, 1985, because of an alternative argument presented by counsel for the

Brule, TCJ: —

Taylor, TCJ: —This is an appeal heard in Calgary, Alberta, on August 20, 1985, against income tax assessments, for the years 1978, 1979 and 1980 in which the Minister of National Revenue disallowed claims of $10,500, $12,604 and $14,155 respectively,

St-Onge, TCJ [ORALLY]:—The appeal of Mr Orest Halkowich was heard on May 7, 1984, at the City of Saskatoon, Saskatchewan, and it has to do with farming expenses claimed by the appellant in his 1977 and 1978 taxation years.