Taylor, T.C.J.:—This is an appeal against income tax assessments, for the years 1973, 1974, 1975, 1976, 1977 and 1979, heard in Toronto, Ontario, on December 9, 1986, in which the Minister of National Revenue taxed the appellant under subsection 15(1) of

Rip, T.C.J.:—William T. Andrews appeals from an income tax assessment for 1981 in which the respondent, the Minister of National Revenue, Taxation, disallowed his claim for a reserve pursuant to subsection 40(1) of the Income Tax Act

Rip, T.C.J. [Translation]:—The appellant, B.B.G.P. Inc., is appealing reassessments for the 1979 and 1980 taxation years in which the Minister of National Revenue, the respondent, disallowed tax deductions for manufacturing and processing profits under section 125.1 of

Couture, C.J.T.C. [Orally]:—This is an appeal against assessments issued by the respondent pursuant to which taxes in the amount of $92,691.36 plus interest of $799.61 were levied for the taxation year, 1979, and taxes in the amount of $143,583.28 plus

Bonner, T.C.J.:—This is an appeal from an assessment of income tax for the appellant’s 1983 taxation year. The issue is whether an amount received by the appellant from his former employer pursuant to a judgment of the Supreme Court of British

Tremblay, T.C.J. [Translation]:—This appeal was heard at Montréal, on January 30, 1986. The matter was taken under advisement on May 21, 1986 after the last written submission of counsel had been filed.

Tremblay, T.C.J. [Translation]:—This appeal was heard at Montréal, Quebec, on May 15, 1986 on common evidence with the appeals of Denis Charron (84-1853(IT)), Jacques Doyon (84-1854(IT)), Jean-Jacques Pare (84- 1855(IT)), Guy Poulin (84-1856(IT)), Henri-Louis Robert (84-1857(IT))

Christie, A.C.J.T.C.:—This appeal pertains to the appellant’s 1980 taxation year. The issue is whether the gain on the sale of an undivided one-eighth interest which he had in a 33-acre parcel of land in the southwest portion of the city of Prince

Christie, A.C.J.T.C.:—This issue is whether the proceeds from the sale of 158 acres of real estate in the southwest portion of the city of Prince Albert is a capital gain or business income. The appellant's 1980 taxation year is involved.

Gowtz, T.C.J. [Orally]:—This is an appeal by the appellant with respect to his 1984 taxation year whereby in that year he sought to deduct the sum of $8,824 for moving expenses which he had carried forward from his 1983 taxation year in which