Christie, A.C.J.T.C.:—It is the position of the respondent that in respect of the appellant's 1979 taxation year $134,022 shall be added to its reported income as an “income gain on sale of rental equipment" and that $31,942 shall be deducted from

Bonner, T.C.J.:—The individual appellant, Joseph L. Check, appeals from assessments of income tax for the 1975 to 1978 taxation years. London Properties Ltd. (hereinafter called "London") appeals from notices of reassessment dated August 16, 1982, for the 1977 and

Goetz, T.C.J.:—This is an appeal by the appellant with respect to his 1980, 1981 and 1982 taxation years. At the beginning of the hearing it was agreed that the evidence heard in this appeal shall apply to the appeal of Mrs. Nora Ryan

Couture, C.J.T.C.:—The appellant at the material time was the sole shareholder and director of a corporation known as Pamic Investments Limited, (Pamic) which was carrying on the business of providing bookkeeping, accounting and other related office services to its

Christie, A.C.J.T.C.:—This appeal relates to the appellant’s 1980 and 1981 taxation years. The question to be answered is whether the gain of $20,866 on the sale of two lots (Nos. 23 and 24) in the appellant’s 1980 taxation year and the gain

Taylor, T.C.J.:—This is an appeal against an income tax assessment for the year 1983, heard on October 3, 1986, in Belleville, Ontario, in which the Minister of National Revenue had included in income an amount of $110,170.46, rather than only 50

Brulé, T.C.J.:—This is an appeal from a reassessment by the Minister of the appellant’s 1979 income tax in which there was disallowed a claim for a $3,000 deduction.

Tremblay T.CJ.:—This appeal was heard on February 27, 1986 in the City of Vancouver, British Columbia. It was taken under advisement on March 14, 1986 upon receipt of the transcript.

Bonner, T.C.J.:—The issue in this appeal from an assessment of income tax for the appellant's 1979 taxation year is whether a fee of $100,000 was the income of the appellant as found by the respondent on assessment or whether it was the

Taylor, T.C.J.:—This is an appeal against income tax assessments for the years 1980 and 1981, heard in Montréal, Québec, on October 29, 1986, in which the Minister of National Revenue disallowed certain amounts claimed by the taxpayer as “‘alimony or