Tremblay, T.C.J.:—This appeal was heard on common evidence with the appeals of George Grant (84-454(IT)) and Patricia Robinson (85-441(IT)) on April 18, 1986 at the City of Saskatoon, Saskatchewan.

Christie, A.C.J.T.C.:—These appeals were heard together. By notice of appeal dated April 7, 1985, Forest Lane Holdings Limited ("Forest Lane") appealed to this Court regarding its 1980, 1981 and 1982 taxation years. By notice of appeal of the same date

Taylor, T.C.J.:—This is an appeal against an income tax assessment for the year 1983, heard in Ottawa, Ontario, on October 14, 1986, in which the Minister of National Revenue disallowed a deduction of $17,750 the appellant claimed for a "business

Kempo, T.C.J.:—This appeal is from reassessment for the 1981 taxation year of the appellant wherein the respondent disallowed losses exceeding the gross rentals in respect of a condominium described as Apartment 11G, 5750 Collins Avenue, Miami Beach, Florida, U.S.A.

Taylor, T.C.J.:—This is an appeal heard in Belleville, Ontario, on September 30, 1986, against an income tax assessment for the year 1983, in which the Minister of National Revenue recalculated the “Capital Dividend Account” as filed by the appellant. In

Tremblay, T.C.J.:—This appeal was heard on June 16, 1986 in the City of Regina, Saskatchewan.

Tremblay, T.C.J.:—This appeal was heard on April 16, 1986 in the City of Saskatoon, Saskatchewan.

Kempo, T.C.J.:—This appeal is in respect of the appellant’s 1980 taxation year. It concerns the respondent's disallowance, as being an outlay of capital, of a deduction claimed in the amount of $37,529.65 in respect of the appellant's farming business. This amount

Rip, T.C.J.:—Business Art Inc. appeals from notices of reassessment for income tax issued by the Minister of National Revenue, Taxation, the respondent, in respect of its 1979 and 1980 taxation years. In computing its income for 1979 and 1980 the appellant

Hugessen, J.:—These appeals raise but a single issue, which may be starkly stated :