Tremblay, T.C.J.:—This appeal was heard on June 18, 1986 at the City of Regina, Saskatchewan.

Tremblay, T.C.J.:—This appeal was heard on July 15, 1986 at the City of St. John, New Brunswick.

Taylor, T.C.J.:—This is an appeal heard in Toronto, Ontario, on July 14, 1986, against an income tax assessment for the taxation year 1983 in which the Minister of National Revenue assessed to taxes as capital gain a portion of the profit on

Brulé T.C.J.:—These are appeals against income tax assessments for the years 1979 and 1980. In the appellant’s 1979 return a $782,045 deduction was made from taxable income pursuant to paragraph 110(1)(b.1) of the Income Tax Act and a

Brulé, T.C.J.:—This appeal arises from a claim made by the appellant in his 1979 taxation year wherein he deducted the sum of $52,250 as being the true fair market value of a collection of United States three-dollar bills which he donated to

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