Brulé, T.CJ.:—

Issue

This is an appeal by the executors of the estate of the late Wilbert Pear- don from an assessment of income tax for the 1980 taxation year.

Rip, T.C.J.:—The appellant appeals from notices of reassessment for 1976, 1977, 1978 and 1979 which were prepared by the respondent, the Minister of National Revenue, on a net worth basis. The following table describes the amounts of income from the

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 appeal of Mrs. Eva Zimmerman relates to her 1977 taxation year and the appeal of Fredeva Sales Limited ("Fredeva") relates to

Goetz, T.C.J.:—This appeal relates to the appellant’s 1978, 1979, 1980 and 1981 taxation years. The appellant sought to deduct certain insurance premiums on the life of her husband, which premiums were paid in each of the taxation years. The respondent

Kempo, T.C.J.:—The principal underlying issue in the appeals of J. Vincent Toolsie is in respect of the fair market value of the depreciable asset known as the Roadway Inn, 56-58-60 Ormond Street North, Thorold, Ontario, as at September 1, 1976. The

Christie, A.C.J.T.C.:—This appeal relates to the appellant’s 1980 and 1981 taxation years. The only issue in respect of the 1980 taxation year is whether, in computing his income for that year, the appellant is entitled to deduct $1,200 in office rent

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.:—