Sarchuk, TCJ:—The appeal of La Ronge Lumber & Electric Ltd (La Ronge) relates to an assessment by the Minister of National Revenue of penalty and interest on the appellant’s income tax liability for its 1981 taxation year. It is common ground

Brulé, TCJ:—

Couture, CJTC:—This appeal was heard in Ottawa on April 25, 1985 and is in respect of the appellant’s 1982 taxation year. The appellant acted on his own behalf.

Taylor, TCJ:— This is an appeal heard in Calgary, Alberta, on June 5, 1985, against income tax assessments, in which the Minister of National Revenue disallowed capital cost allowance in the amount of $35,261 and $61,999 for the taxation years 1978

Taylor, TCJ: —This is an appeal heard in Calgary, Alberta, on June 6, 1985, against an income tax assessment, for the year 1981 in which the Minister of National Revenue increased the reported income of the taxpayer by an amount of

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