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