Couture, C.J.T.C.:—The appellant who lived with his family in Rusagonis, New Brunswick accepted a position with Revenue Canada, Taxation in Ottawa in December 1980. He immediately listed his house for sale with a real estate broker. During the period January

Christie, A.C.J.T.C.:—The issue is whether during his 1976 taxation year the late John Sedelnick who died on February 2, 1977, was, as alleged by the executor of his estate in a return of income, in partnership with his wife Eva in relation

Bonner, T.C.J.:—The appellant appeals from an assessment of penalty under subsection 163(2) of the Income Tax Act. During the 1981 taxation year the appellant sold shares of 11310 Holdings Ltd. He realized a capital gain on the

Christie, A.C.J.T.C. [Orally]:—These appeals were heard on common evidence. The appeal of The Consortium Group Limited (“The Consortium”) relates to its 1980 and 1981 taxation years. Its fiscal period and hence its taxation year ended on September 30 during

Brulé, T.C.J.:—This is an appeal concerning a reassessment of income tax for the 1982 taxation year in the amount of $8,271.99.

Couture, C.J.T.C.:— This appeal deals with the deductibility of an amount of $7,307 claimed by the appellant as travelling expenses incurred by him regarding his wife and two daughters in computing his income for the taxation year 1980 under the

Christie, A.C.J.T.C.:—This appeal pertains to the appellant’s 1978 and 1979 taxation years. The issues raised by the pleadings are these. What was the fair market value of certain real estate identified as 2473-2475 Yonge Street, Toronto, (“the property") as

Couture, C.J.T.C.:—This appeal deals with the taxation year 1979 and is concerned with a deduction in the amount of $21,305.88 claimed by the appellant in computing his income as an allowable business investment loss within the meaning of paragraph 38(c)

Brulé, T.C.J.:—This is an appeal for the 1980 taxation year. The appellant is objecting to a notice of reassessment dated July 12, 1983, wherein the Minister reassessed his 1980 income tax for an amount of $23,475.70, an increase of $7,094.92 from

Rip, T.C.J.:—The appellant appeals his income tax assessment for 1982. The appellant is asking the Court to permit him, in computing taxable income, to reduce the forward averaging election deduction in his income tax return for 1982 from $42,590.29, the