Bonner, T.C.J.:—This is an appeal from an assessment of income tax for the appellant's 1979 taxation year. Prior to 1975 the appellant resided in Vancouver. In 1975 he travelled to Florida where he bought a yacht. He and his wife then embarked on a voyage through the Caribbean to the Pacific by way of the Panama Canal and along the west coast of North America to Vancouver where they made their home. The voyage lasted for about a year. In 1979 the appellant sold the yacht.

Goetz, T.C.J.:—The appellant is appealing his tax assessment for his 1980 taxation year. In 1966 he acquired residential property on West 27th Street, North Vancouver, B.C., with the intention, he says, of using the property for retirement purposes. In 1976 he

Tremblay, T.C.J. [TRANSLATION]: — This case was heard at Montreal, Quebec on November 8, 1985.

Brulé, T.C.J.:—The appellants herein are both wholly-owned subsidiaries of a United States corporation and conducted business with each other. G.L.S. Leasco Inc. ("GLS”) is appealing from notices of determination of losses in respect of the 1977 to 1980 taxation

Taylor, T.C.J.:—This is an appeal heard in Edmonton, Alberta, on May 13, 1986, against income tax assessments for the years 1981, 1982 and 1983, in which the Minister of National Revenue disallowed certain amounts claimed under paragraphs 8(1 )(f), 8(1)(h),

Sarchuk, T.C.J.:—Mary S. Caplan (Caplan) appeals from a reassessment of income tax for her 1978 taxation year. In filing her return for that year Caplan did not report any amount on account of the disposition of property at 412 - 414 St. Paul

Brulé, T.C.J.:—[ORALLY]: This is an appeal against reassessments of income tax for the 1981, 1982 and 1983 taxation years in which the Minister of National Revenue disallowed automobile expenses as deductions from income, being $2,565.29 in 1981, $1,299.42 in

Couture, C.J.T.C.:— This is an appeal against an assessment dated March 17, 1981 in respect of the taxation year 1979.

The appellant acted on his own behalf and his evidence disclosed the following facts:

Goetz, T.C.J.:—The appellant appeals arbitrary assessments for his 1975, 1976, 1977 and 1978 taxation years. The arbitrary assessments were necessary, says Revenue Canada, because the appellant failed to file his income tax returns for those years and a company

Sarchuk, T.C.J.:—This is an appeal from assessments by the Minister of National Revenue of the appellant’s income tax for his 1980 and 1981 taxation years. By these assessments and by his pleadings the respondent conceded that the appellant’s farming