Tremblay, T.C.J.:—This case was heard on August 23, 1985 at the City of Toronto, Ontario.

Brulé, T.C.J.:—The appellant is herein appealing an assessment for its 1979 taxation year wherein it sought to deduct the sum of $1,450 from the tax otherwise payable by it as a manufacturing and processing deduction pursuant to section 125.1 of the

Kempo, T.C.J.

Part I — Issue

This appeal is with respect to the appellant’s 1981 taxation year and concerns its expenditure in that year of the amount of $94,389 for the purchase of a list of customers

Rip, T.C.J.:—Mrs. Markakis, the appellant, appeals from notices of reassessment for 1978 and 1979 taxation years on the basis that she is entitled to a child tax credit pursuant to subsection 122.2 of the Income Tax Act.

Rip, T.C.J.:—Dimitrios Markakis, the appellant, appeals against notices of reassessment for 1974, 1975, 1976, 1977, 1978 and 1979 issued against him by the Minister of National Revenue, the respondent.* [1]

Rip, T.C.J.:—Mr. Gregory Taylor, the appellant, appeals against a notice of assessment for tax issued by the Minister of National Revenue, the respondent, on January 22, 1982. The notation on the notice of assessment reads as follows:

Kempo, T.C.J.: —

Tremblay, T.C.J.:—This appeal was heard on common evidence with the appeal of Royal Craft Products Ltd. (No. 80-1770) on April 15, 16 and 18, 1985 at the city of Edmonton, Alberta.

Tremblay, T.C.J.:— This appeal was heard on common evidence with the appeal of H. A. Coulson (No. 80-1769) [[1986] 1 C.T.C. 2305] on April 15, 16 and 18, 1985 at the city of Edmonton, Alberta.

Sarchuk, T.C.J.:— This is an appeal from reassessments of income tax for the 1980 and 1981 taxation years. The issue is whether the respondent was correct in reassessing the appellant on the basis that the sum of $5,100 was properly deemed to