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:

Sarchuk, T.C.J.:—The appellant Stanley John McKimmon (McKimmon) appeals from income tax reassessments for his 1982 and 1983 taxation years. In computing his income in those years the appellant deducted $27,000 and $31,757 respectively as alimony or other allowance

Taylor, T.C.J.:—This is an appeal heard in London, Ontario, on September 11, 1986, against an income tax assessment for the year 1982, in which the Minister of National Revenue assessed to tax the results of transactions connected with the winning of

Christie, A.C.J.T.C. [Orally]:—The appellant seeks to deduct farming losses against other income on the limited basis provided under subsection 31(1) of the Income Tax Act for his 1979 to 1982 taxation years inclusive.