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,

Bonner, T.CJ.: — The appellant appeals from assessments of income tax for the 1977, 1979 and 1980 taxation years. At all relevant times the appellant was president and one of the directors of B.X. Development Limited (hereinafter "B.X."). B.X. was

Couture, C.J.T.C.:—The appellant appeals from assessments made on October 5, 1983 in respect of his 1978,1979 and 1980 taxation years.

Brulé, T.C.J.:—These appeals, which were heard on common evidence, concern the reassessments of the appellants for benefits arising from their participation in an Employee Share Purchase Plan. The appeals relate to the following taxation years:

Taylor, T.C.J.:— This is an appeal heard in Vancouver, British Columbia, on July 13, 1987, against an income tax assessment in which the Minister of National Revenue had taxed an amount of $2,270 as applicable to the taxation year 1985, whereas the

Taylor, T.CJ.:—This an appeal heard in Vancouver, British Columbia, on July 16, 1987, against an income tax assessment for the year 1984, in which the Minister of National Revenue had taxed an amount of $5,000 received by Mr. Norman from his

Christie, A.CJ.T.C.:—This appeal relates to the appellant's 1984 taxation year. By agreement between the parties it was argued on these terse but sufficient facts.