Couture, C.J.T.C.:—At the opening of the hearing of these appeals an application was made by counsel acting on behalf of these taxpayers that they be heard on common evidence. It was granted. Each appeal relates to assessments made by the respondent

Taylor, T.CJ.:—This is an appeal against an income tax assessment, for the year 1984, heard in Calgary, Alberta, on April 30, 1987, in which the Minister of National Revenue disallowed certain deductions claimed by the appellant against his employment income.

Bonner, T.C.J.: —Noranda Mines Limited appeals from a reassessment of income tax for the 1972 taxation year of its predecessor, Orchan Mines Limited. The appellant is an amalgamated company formed by the merger on December 31, 1978, of Noranda Mines

Rip, T.C.J. [Translation]: —Sanilit Limited ("Sanilit"), the appellant, is appealing from tax assessments in respect of the 1982 and 1983 taxation years in which the Minister of National Revenue, the respondent, ruled that the interest on term deposits in the

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