Christie, A.CJ.T.C.:—The appellants are husband and wife. Both were reassessed based on statements of net worth prepared under the authority of subsection 152(7) of the Income Tax Act ("the Act").* [1] The business involved

Taylor, T.C.J.:—These are appeals heard in Ottawa, Ontario, on May 20 and 21, 1987, against income tax assessments for the years 1978, 1979, 1980, 1981 and 1982, in which the Minister of National Revenue increased the reported fair market value of

Tremblay, T.C.J.:—This appeal was heard on November 28, 1986 at the City of Vancouver, British Columbia.

Brulé, T.C.J.:—This is a purported appeal in respect of the 1980 taxation year. When the case was called for hearing on May 12, 1987, in Toronto, Ontario, a motion was made by the respondent for an order quashing the purported appeal on the

Couture, C.J.T.C. [Translation]:—This is an appeal from the assessments issued by the respondent dated December 12, 1983 in respect of the 1981 and 1982 taxation years.

Couture, C.J.T.C. [Translation]: —In the 1983 taxation year, M. G. Brodeur (the appellant) reported $24,000 as proceeds from the sale of his clientele, half of which was a taxable capital gain. The respondent, for his part, considers that the amount paid

Taylor, T.C.J.:—This is an appeal against an income tax assessment, for the year 1983, heard in Calgary, Alberta, on April 27, 1987, in which the Minister of National Revenue had disallowed “employment expenses incurred from additional travel and lodging

Taylor, T.CJ.:—This is an appeal against an income tax assessment, for the year 1985, heard in Calgary, Alberta, on April 29, 1987, in which the Minister of National Revenue disallowed a claim for tuition fees. During the taxation year in issue,

Brulé, T.C.J.: — The appellant, John Hoare, appeals from reassessments by which the Minister of National Revenue added to the appellant's income amounts of $4,296, $4,954 and $10,000 for the taxation years 1979, 1980 and 1981 respectively, on the

Brulé, T.C.J.:—These are appeals from reassessments of income tax for the appellant's 1981, 1982 and 1983 taxation years by which the Minister disallowed the following items claimed by the appellant in relation to the purchase and sale of a residence in