Christie, A.C.J.T.C.:—This appeal pertains to the appellant’s 1978 and 1979 taxation years. The issues raised by the pleadings are these. What was the fair market value of certain real estate identified as 2473-2475 Yonge Street, Toronto, (“the property") as

Couture, C.J.T.C.:—This appeal deals with the taxation year 1979 and is concerned with a deduction in the amount of $21,305.88 claimed by the appellant in computing his income as an allowable business investment loss within the meaning of paragraph 38(c)

Brulé, T.C.J.:—This is an appeal for the 1980 taxation year. The appellant is objecting to a notice of reassessment dated July 12, 1983, wherein the Minister reassessed his 1980 income tax for an amount of $23,475.70, an increase of $7,094.92 from

Rip, T.C.J.:—The appellant appeals his income tax assessment for 1982. The appellant is asking the Court to permit him, in computing taxable income, to reduce the forward averaging election deduction in his income tax return for 1982 from $42,590.29, the

Sarchuk, T.C.J.:— This appeal arises from an assessment of income tax with respect to the appellant’s 1978 taxation year. In that year the appellant, on behalf of its shareholders, paid or credited the sum of $79,582, to Thyssen Handelsunion A.G. a

Tremblay, T.C.J. [TRANSLATION]:—This appeal was heard at Québec, Quebec on December 3, 1985.

Tremblay, T.C.J.:—This case was heard on August 27, 1985 at the City of Victoria, British Columbia.

Bonner, T.C.J.:—Prior to its 1979 taxation year the appellant owned a 438- acre part of a farm. In that year it and the owners of the remainder sold the farm to a corporation. The appellant realized a capital gain on the sale. Its share

Bonner, T.C.J.:—This is an appeal from an assessment of income tax for the appellant's 1979 taxation year. Prior to 1975 the appellant resided in Vancouver. In 1975 he travelled to Florida where he bought a yacht. He and his wife then embarked on a voyage through the Caribbean to the Pacific by way of the Panama Canal and along the west coast of North America to Vancouver where they made their home. The voyage lasted for about a year. In 1979 the appellant sold the yacht.

Goetz, T.C.J.:—The appellant is appealing his tax assessment for his 1980 taxation year. In 1966 he acquired residential property on West 27th Street, North Vancouver, B.C., with the intention, he says, of using the property for retirement purposes. In 1976 he