Kempo, T.C.J.:—This appeal is not in respect of any particular taxation year of the appellant but rather concerns an assessment dated August 30, 1983 which reads as follows:

Couture, C.J.T.C. [Translation]:—This is an application to the Court to extend the 90-day period for filing a notice of objection, as provided for in subsection 165(1) of the Income Tax Act (the Act), in respect of the 1981,

Taylor, T.C.J. [Translation]:—This case was heard on December 4, 1985 at Québec, Quebec.

Couture, C.J.T.C. [Translation]:—The appellant is appealing from assessments issued by the respondent in respect of the 1980 and 1981 taxation years. Pursuant to the said assessments, the respondent disallowed the appellant's deduction for expenses of $10,003.59 in

Taylor, T.C.J.:—This is an application heard in Toronto, Ontario, on July 14, 1986, for an order extending the time within which to file a notice of objection under section 167 of the Income Tax Act. The application dated

Taylor, T.C.J.:—This is an appeal heard in Edmonton, Alberta, on May 13, 1986, against an income tax assessment for the year 1981 in which the Minister of National Revenue disallowed travelling expenses claimed in the amount of $2,438.72. Mr. Yurkovich

Sarchuk, T.C.J.:—Romualdo Berretti (Berretti) appeals from a reassessment of income tax for his 1981 taxation year. At issue is the disallowance by the respondent of the amount of $57,148 claimed by the appellant as an allowable business investment loss in

Taylor, T.CJ.:—This is an appeal heard in Toronto, Ontario, on July 15, 1986, against income tax assessments for the years 1978, 1979 and 1980, in which the Minister of National Revenue disallowed the full farming losses claimed, but did allow the

Bonner, T.C.J.:—At issue in these appeals is the proper characterization of a payment made by the appellant Len’s Clothing and Furniture Ltd. (hereinafter called “the company”) to Esther Broitman, the former spouse of the appellant Leon Broitman. Mr. Broitman

Bonner, T.C.J.:—This is an appeal from an assessment of income tax for the appellant’s 1979 taxation year. On assessment the respondent included in the computation of income the sum of $103,812 which he described as “taxable portion of death benefit?"