Rip, T.C.J.:—McMillen Holdings Limited ("McMillen"), the appellant, appeals from a reassessment by the Minister of National Revenue, the respondent, wherein tax in the sum of $64,302.55 was levied in respect of income for the taxation year ending January 31,

Tremblay, T.C.J. [Translation]:—This appeal was heard on October 14, 1986 in the city of Montreal, Quebec. The case was taken under advisement on December 11, 1986.

Brulé, T.C.J.:—These appeals, which were heard on common evidence, concern the deductibility of travel expenses incurred as a result of a trip to Australia in January of 1982. The issue in these appeals is whether the travel expenses were deductible as

St.-Onge, T.C.J. [Translation]:—The appeal of Mrs. Marguerite C. Marchand was heard on May 4, 1987 in the city of Montréal, province of Quebec, and the issue is whether the appellant reported all her taxable income for the 1983 taxation year. The

Tremblay, T.C.J. [Translation]:—This appeal was heard on October 17, 1986 in the city of Montréal, Quebec.

Bonner, T.C.J.:— The appellants Ranjit Ahluwalia and Julian F.A. Adams appeal from assessment of income tax for the 1978 taxation year. The appellant John David Elltoft appeals from assessments of income tax for the 1978 to 1981 taxation years inclusive.

Brulé, T.CJ.:—The present appeals heard in Halifax, Nova Scotia on July 13, 1987, are from reassessments in respect of the 1978 and 1981 taxation years, by which the Minister of National Revenue included as income profits from the sale of real

Goetz, T.C.J.:—The appellant appeals his tax assessment for his 1978 taxation year. The issue is whether the appellant is liable to pay income gain, capital gain or any tax at all, having not reported any income with respect to the sale of a

Couture, CJ.T.C.:— These appeals deal with the appellant's 1980 and 1981 taxation years and more specifically with the deduction of losses he incurred in carrying on an undertaking that the respondent alleges did not have a reasonable expectation of profit.

Sarchuk, T.C.J. [Orally]: —Mr. Murray appeals against his 1982 income tax assessment. In filing his return for that year Murray elected to apply the averaging provisions of section 119 of the Income Tax Act with respect to that year,