Christie, A.C.J.T.C.:—On July 25, 1975 the respondent reassessed the appellant in respect of his 1973 taxation year. The reply to notice of appeal is dated July 9, 1979. Paragraph 2 and 3(a) are under the heading Statement of Facts. They read:

Brulé, T.C.J.: —The present appeal, dealt with by written submissions, is from the Minister's assesment for the 1982 taxation year by which he disallowed the appellant's claim for moving expenses in the amount of $6,780.97.

Brulé, T.CJ.:—These appeals, which were heard on common evidence, with respect to certain years, concern the deductibility of the capital cost of property described in Class 12 of Schedule "B" of the Income Tax Regulations as a “certified feature production".

Taylor, T.C.J.:—This is an appeal against an income tax assessment, for the year 1981, heard on February 3, 1987, in Toronto, Ontario, in which the Minister of National Revenue disallowed amounts of $144,000 and $1,285 claimed as expenses against income.

Brulé, T.C.J.:—This is an appeal from reassessments relating to the appellant's 1980, 1981 and 1982 taxation years in which the respondent added amounts to income in 1980 of $24,800, in 1981 of $25,688, and by disallowing a deduction in 1982 of

Taylor, T.CJ.:—These are appeals against income tax assessments for the years 1977 and 1978, heard in Toronto, Ontario, on December 11, 1986, in which the Minister of National Revenue dissallowed a deduction claimed under paragraph 20(1)(gg) of the

Taylor, T.C.J.:—This is an appeal heard in Fredericton, New Brunswick, on January 5, 6, 7 and 9, 1987, against income tax assessments for the years 1978, 1979, 1980 and 1981, in which the Minister of National Revenue disal- lowed a deduction

Taylor, T.C.J.:—This is an appeal against income tax assessments, for the years 1980, 1981 and 1982, heard in London, Ontario, on March 2, 1987, in which the Minister of National Revenue disallowed the rental losses claimed. The Minister's reply to

Christie, A.C.J.T.C.:—This appeal relates to the appellant’s 1980 to 1983 taxation years inclusive. The issue is whether in computing its income for those years the appellant is entitled to deduct in each year a three per cent inventory allowance under