Bonner, T.C.J.:—In 1968 James Gallos commenced to carry on the business of providing building maintenance and cleaning services. He did so as sole proprietor. Subsequently in September of 1972 the business was transferred to a corporation, the appellant Apollo

Bonner, T.C.J.:—The appellant appeals from assessments of income tax for the 1976 to 1979 taxation years. Although many issues were raised by the pleadings all but two were settled by consent to judgment.

Couture, C.J.T.C.:—The applicant applied to the Tax Court of Canada pursuant to the provisions of subsection 174(1) of the Income Tax Act, R.S.C. 1952, c. 148 as amended by section 1 of S.C. 1970-71-72, c. 63 (“The Act")

Goetz, T.C.J. [Orally]:—The appellant, Gyratron Developments Ltd., (“Gyratron” or “the company”) appeals in respect of its 1981 taxation year. Evidence was given on behalf of the appellant by M. I. Huculak, Esq., a lawyer who practised in the Vancouver area

Christie, A.C.J.T.C.:—The dispute is over whether in computing her income for her 1982 taxation year the appellant is entitled to deduct $4,437.57 in travelling expenses pertaining to the use of her automobile in discharging the duties of her employment. This

Tremblay, T.C.J. [Translation]:—This appeal was heard on October 18, 1985 at Montreal, Quebec.

Couture, C.J.T.C.:—The appellant filed an appeal against an assessment for the taxation year 1981 and acting on his own behalf disclosed the following facts.

Kempo, T.C.J.:—By application and on consent, the appeals of Dr. William Fleming and his wife, Stella Fleming, were heard on common evidence. At all times material the appellants had operated a farm business in partnership. The issue and years under

Kempo, T.C.J.:—The issue in this appeal as to the appellant's 1980 taxation year is the fair market value as at December 31, 1971 ("Valuation Day”) of a 72-acre parcel of land (Pt. S /2 Lot 32 and 31, Concession 5, Township of London

Brulé, T.C.l.:—This appeal involves the matter of penalties only, dealing with the taxpayer's 1980 and 1981 taxation years, it being agreed that any appeal for the 1979 year is dismissed.