Brulé, TCJ:—

Issue

This is an appeal against an income tax assessment for the year 1981 in which the Minister of National Revenue disallowed as an automobile expense the deduction of $1,486.

Tremblay, TC) [TRANSLATION]: This appeal was heard in Montréal, Québec on July 17, 1984.

Taylor, TCJ:—This is an appeal heard in Toronto, Ontario, on July 24, 1985, against an income tax assessment for the year 1979, in which the Minister of National Revenue taxed the appellant on the basis that certain gains realized ($20,000 and

Taylor, TCJ: —This is an appeal heard in Winnipeg, Manitoba on June 19 and 20, 1985, against income tax assessment in which the Minister of National Revenue disallowed an amount of $21,068 claimed as legal fees expenses. The critical phrases in

Taylor, TCJ:—This is an appeal heard in Toronto, Ontario, on May 17, 1985, against an income tax assessment for the year 1980, in which the Minister of National Revenue disallowed a deduction of $80,030, claimed as a loss from an operation

Tremblay, TC) [TRANSLATION]:—This appeal was heard on March 20, 1984 in the city of Québec, Québec.

St-Onge, TCJ [Translation]:—The appeal of Gestion Louis Riel Inc was heard on December 14, 1983 at the city of Québec, Québec, and the issue was whether the appellant could claim a deduction in respect of bad debts during its 1977 and 1978

Christie, ACJTC:—The issue is whether the profit realized by the appellant on the purchase and subsequent sale of real estate located at the intersection of 109th Street and 85th Avenue in Edmonton ("the property") is ordinary income or capital gain.

Tremblay, TCJ:—This case was heard on May 31, 1985, in the City of Toronto, Ontario.

Taylor, TCJ;—This is an appeal heard in Toronto, Ontario on May 14, 1985 against income tax assessments for the years 1977, 1978, 1979 and 1980, in which the Minister of National Revenue disallowed the restricted farm loss claimed. At the commencement