Bonner, T.C.J. [Orally]:—This appellant appeals from assessments of income tax for the 1977 to 1980 taxation years.

St-Onge, T.C.J. [Orally]:—The appeals of Harvey Carson, Delon Christensen, William J. Foster, Joe Harrison, Leslie M. Hart, Jason Liou, Ann S. Mark, Max Meier, lan Nohel, Magdaline Temmel, Walter Riva and Kenganey Investment Inc., were heard on common evidence

Rip, T.C.J.:—The appellant, Ben Matthews & Associates Limited ("corporation"), appeals against income tax assessments for its 1979, 1980 and 1981 taxation years in which the Minister of National Revenue, the respondent, disallowed the deduction of certain legal

Taylor, T.C.J.:—This is an appeal heard in Vancouver, British Columbia, on December 3, 1987, against an income tax assessment for the year 1983 in which the Minister of National Revenue disallowed a deduction for child care expenses in the amount of

Sarchuk, T.C.J.:—Joan Wakelin, Marlene Hayes, Gilbert Fletcher and Jennifer Polack have appealed from assessments of income tax for their respective 1981 taxation year. The appeal of Joan Wakelin was heard first and by consent of all parties the evidence

Couture, C.J.T.C. [Translation]:—The appellant is appealing assessments issued by the respondent for the 1981 and 1982 taxation years. He presented his own case and his evidence revealed the following facts.

Brule, T.C.J.: — The present appeals, heard at Vancouver, British Columbia, on October 28, 1987, deal with the appellant's 1979, 1980 and 1981 taxation years.

Sarchuk, T.C.J.: —McCutcheon Farms Ltd. appeals from reassessments of income tax for its 1981, 1982 and 1983 taxation years. In filing its income tax returns for those years the appellant reported interest income in the amounts of $43,863 (1981),

Brulé, T.C.J.:—The appellant appeals in respect of the Minister of National Revenue's reassessment of its 1979 taxation year whereby the Minister disallowed the appellant's claim for an inventory allowance, pursuant to paragraph 20(1)(gg) of the Income Tax

Couture, C.J.T.C.:—The appellant appeals an assessment for its 1984 taxation year whereby the respondent disallowed as a deduction in computing its income an amount of $122,604 claimed as an outlay or expense incurred for the purpose of earning income within