Sarchuk, T.C.J.:—The appeals of Hope R. Gaynor from reassessments of tax with respect to her 1979, 1980, 1981 and 1982 taxation years were heard in Vancouver on Wednesday the 19th day of November, 1986. At the commencement of the hearing counsel

Christie, A.C.J.T.C.:—These appeals were heard together by agreement. The issue is, what was the fair market value on December 31, 1971 (V-Day) of a parcel of land consisting of 488.33 acres legally described as:

Brulé, T.C.J.:—These appeals, heard in Toronto, Ontario, on January 28, 1987, are against income tax assessments for the taxation years 1978, 1979, and 1980. By his 1978 and 1979 assessments the Minister of National Revenue reclassified as “Canadian investment

Brulé, T.C.J.:—This is an application for an order extending the time within which notices of objection may be served with respect to the applicant's 1982, 1983 and 1984 taxation years.

Bonner, T.C.J.:—The appellant, in his returns of income for the 1980, 1981 and 1982 taxation years, claimed deductions under paragraph 109(1)(d) of the Income Tax Act in respect of his children, Jonathan and Daniel. The respondent, in

Bonner, T.C.J. [Orally]:—This appellant appeals from assessments of income tax for the 1979, 1980, 1981 and 1982 taxation years. The assessments were made on the basis that section 31 of the Income Tax Act applies to limit the

Tremblay, T.C.J. [Translation]:—This appeal was heard on December 5, 1985 at Québec, Quebec.

Taylor, T.C.J.:—This is an appeal heard in Montreal, Quebec on October 30, 1986, against an income tax assessment for the year 1980, in which the Minister of National Revenue taxed a gain of $95,392 as on income not capital account. While the

Brulé, T.C.J.:—The appeal heard in Toronto, Ontario, on January 27, 1987 is against an income tax assessment for the year 1984 in which the Minister of National Revenue increased the reported income of the taxpayer by an amount of $17,660 to take into

Bonner, T.C.J.:—This is an appeal by the Trustee in Bankruptcy of the Estate of Harold Fraser from an assessment under subsection 227.1(1) of the Income Tax Act of Mr. Fraser's liability as director of Kemac Inc. (hereinafter