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

Taylor, T.C.J.:—This matter was brought before the Court on October 24, 1985 in Montreal, Quebec. It was originally scheduled as a hearing on the merits of an appeal against an income tax assessment for the year 1982, but it quickly developed that

Rip, T.C.J.:—Messrs. Philip Giffen and Collin Craddock appeal from notices of reassessment of income tax for 1980 and 1981 in which the Minister of National Revenue, Taxation, the respondent, disallowed their claims for losses pursuant to subsection 31(1) of

Rip, T.C.J.:—The appellant, Mrs. Hackiman Lakha, appeals against income tax assessments for 1977 and 1978 which were prepared as a result of the Minister of National Revenue, Taxation, (“Minister”) adding to her income the amounts of $11,077.75 and $25,803.81

Rouleau, J.:—This is an action brought by the plaintiff who disputes the reassessment by the defendant for the taxation year 1975. At issue in these proceedings is the nature of a payment made by the plaintiff in the amount of $322,461 for