Taylor, T.C.J.:—These are appeals against income tax assessments for the years 1980 and 1982, heard on common evidence in Fredericton, New Brunswick, on August 13 and 14, 1986 and continued on January 8, 1987. I will use the 1980 notice of appeal

Goetz, T.C.J.:—This is an appeal from a tax reassessment for the appel lant’s 1983 taxation year, whereby certain interest income accruing from a tax refund was allocated to the Canadian resident beneficiaries and none of it to a non-resident beneficiary.

Couture, C.J.T.C.:—This is an appeal against assessments issued by the respondent on the 6th of October 1983 for the taxation years 1980 and 1981.

Christie, A.C.J.T.C.:—This appeal relates to the appellant's 1980 taxation year. The question to be answered is whether the gain realized on the sale of a townhouse in the municipality of Oak Bay in the greater Victoria area (“the property") is a

Bonner, T.C.J.:—The appellant, as successor to Mattagami Lake Mines Limited (hereinafter “Mattagami”), appeals from assessments of income tax for Mattagami’s 1977 and 1978 taxation years. During those years Mattagami was engaged in developing a mine at Lyon Lake,

Goetz, T.C.J.:—The appellant is appealing his reassessment of income tax in respect of his 1976, 1977 and 1978 taxation years whereby the Minister refused the appellant the right to charge certain expenses to Kaylor X- Ray/Management Ltd. out of his

Christie, A.C.J.T.C.:—The appellant appealed to this Court in respect of his 1978 to 1983 taxation years inclusive. At the hearing his counsel informed the Court that the appeal was being abandoned with respect to 1978 and 1979.

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