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

Couture, CJ.T.C.C.:— This appeal is in respect of an assessment for the taxation year 1983 having regard to the application of the provisions of subsections 62(1) and 62(3) of the Income Tax Act (the Act) dealing with the

Sarchuk, T.C.J.:—The appellant N. L. Brousseau Realty Co. Ltd. (Brousseau Realty) is a corporation, duly incorporated under the laws of the province of Manitoba, and having its registered office on Rue St-Pierre, St. Norbert, Manitoba. In August 1976, Brousseau

Kempo, T.C.J.:

Brulé, T.C.J.: [ORALLY]—In the matter of George A. Cornelius v. M.N.R., the facts are not in dispute. Mr. Cornelius, who was a vice-principal of a school, in his income tax return for 1982 made a claim for $1,096.57

Goetz, T.C.J.:—The issue in this appeal is whether the appellant taxpayer acquired an indefeasible title to certain shares in a private family corporation which shares were formerly owned by her deceased husband.

Bonner, T.C.J.:—This is an appeal from an assessment of income tax for the 1979 taxation year. The notice of assessment indicates that the respondent included $154,800 in the computation of income as “Income from the adventures in the nature of