Sarchuk, T.C.J.:— The appellant Hugh Lowery (Lowery) appeals with respect to a redetermination by the respondent of his net capital loss in the 1980 taxation year and with respect to a reassessment of his income tax for the 1982 taxation year.

Rip, T.C.J.:—In this appeal from an income tax assessment for 1980 Bridges Brothers Ltd., (hereinafter referred to as “Bridges” or the “appellant”), the appellant disputes the Minister's determination of the fair market value of $100 per acre as at December

Brulé, T.C.J.:—The basis of this appeal is that the appellant corporation was reassessed for its 1979 to 1982 taxation years in respect to certain costs with reference to a residence located on its property.

Taylor, T.C.J.:—This is an appeal heard in Calgary, Alberta, on June 25, 1986, against an income tax assessment for the year 1981 in which the Minister of National Revenue included in the income of the appellant an amount of $25,220.82 arising as

Taylor, T.C.J.:—This is an appeal heard in Calgary, Alberta, on June 26, 1986, against income tax assessments for the years 1979 and 1980 in which the Minister of National Revenue disallowed losses in the amounts of $8,154.96 and $7,678.38 respectively,

Tremblay, T.C.J. [Translation]These appeals were heard on common evidence on April 11, 1986 at Sherbrooke, Quebec.

Taylor, T.C.J.:—This is an appeal heard in Toronto, Ontario, on June 2, 1986, against an income tax assessment for the year 1982, in which the Minister of National Revenue disallowed an amount of $1,120 claimed as moving expense. The appellant is a

Brulé, T.C.J.:—This is an appeal with respect to a reassessment of income tax for the 1979 taxation year of the appellant. In that year she sold property for $660,000 and claimed a Valuation Day value of $480,000 for the said property. In

Bonner, T.C.J.:—This is an appeal from an income tax assessment for the appellant's 1980 taxation year. On assessment the respondent added to declared income the sum of $9,900 as the appellant’s share of a dividend paid by Peeltown Welding Limited

Taylor, T.C.J.:—This is an appeal heard in Ottawa, Ontario, on May 21, 1986, against an income tax assessment for the year 1983, in which the Minister of National Revenue taxed an amount of $25,000 under subsection 248(1), of the Income