Christie, A.C.J.T.C.: —B notices of reassessment dated October 15, 1984, the respondent informed the appellant that its income tax liability respecting its 1980 and 1981 taxation years had been reassessed on the basis that it was not entitled to make

Brulé, T.C.J.:—This is an appeal from a reassessment dated December 8, 1983, whereby the appellant was assessed for additional tax in the 1982 taxation year. The Minister added to the appellant's declared taxable income the amount of $60,000 which was a debt

Taylor, T.C.J.:—These are appeals heard on common evidence in Toronto, Ontario, on June 5, 6 and 16, 1986, in connection with a 1977 income tax assessment for Humphreys Jones Realty Limited ("Humphreys Jones’’) and 1978, 1979 and 1980 assessments for

Couture, C.J.T.C.:—The appellant is appealing an assessment regarding its 1983 taxation year, in respect of which the respondent levied a late filing penalty in the amount of $1,188.96.

Brulé, T.C.J.:—These appeals stem from reassessments of the appellant's 1977, 1978, 1979, 1980 and 1981 taxation years. Those for 1977 and 1979 involve taxable capital gains and were heard on common evidence while the appeals for 1978, 1980 nd 1981

Tremblay, T.C.J.:—These appeals were heard on February 26, 1986 at the City of Vancouver, British Columbia.

Christie, A.C.J.T.C.: The appellant appealed to this Court from reassessments by the respondent pertaining to its 1980, 1981 and 1982 taxation years. Counsel for the respondent informed the Court that he agreed that the appeal regarding the appellant’s

Taylor, T.C.J.:—This is an appeal heard in London, Ontario, on September 10, 1986, against income tax assessments for the years 1978, 1979, 1980, 1981 and 1982, in which the Minister of National Revenue assessed on the basis that certain property of

Rip, T.C.J.:—Peter Fortis ("Fortis") and George Pappas ("Pappas") appeal their income tax reassessments for 1978,1979 and 1980; Two-O-Five Northway Restaurant and Tavern Ltd. ("corporation") appeals income tax reassessments assessed for its 1978, 1979, 1980 and 1981 taxation

Taylor, T.C.J.:—This is an appeal heard in Toronto, Ontario, on July 16, 17, 18 and 22, 1986, against income tax assessments for the years 1980 and 1981, in which the Minister of National Revenue made the following changes to the information filed: