Christie, A.C.J.T.C.:— These appeals were heard together at the request of the parties and with the consent of the Court. The question is whether the respondent was correct in reassessing the appellants to include the sum of $15,000 in computing the

Goetz, T.C.J.:—This is an appeal by the appellant with respect to his 1977 taxation year whereby, in computing the gain from the sale of shares of J. Lee Investments Ltd., he sought to claim a reserve under the provisions of subparagraph

Kempo, T.C.J.:—

Brulé, T.C.J.:—

Rip, T.C.J.:—The appellant, lain C. Taylor, appeals from a reassessment of income tax for 1980 wherein the respondent, the Minister of National Revenue, Taxation, did not permit him to deduct the sum of $3,292.22 in computing his income from a business

Brulé, T.C.J.:—

Tremblay, T.C.J.:—This appeal was heard on November 20, 1984 in the City of Montreal, Quebec.

Sarchuk, T.C.J.:—The appellant appeals from reassessments to income tax for his 1979 and 1980 taxation years.

Sarchuk, T.C.J.:—The appellant is a commission salesman employed by Birchwood Motors (Birchwood), an automobile dealer in the City of Winnipeg. In filing his returns of income the appellant sought to claim as a deduction amounts expended by him for the

Christie, A.C.J.T.C.:—The point raised in this case is the market value on December 31, 1971 ("V-Day”) of a 40-acre parcel of land in the County of Strathcona ("the property”) that is located immediately south of the boundary line of Edmonton as