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

Taylor, T.C.J.:—This is an appeal against an income tax assessment for the year 1983 heard in Belleville, Ontario, on September 29, 1986 in which the Minister of National Revenue disallowed an amount of $25,000 claimed by the taxpayer as “maintenance”

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.