Taylor, T.C.J.: —These are appeals heard in Victoria, British Columbia, on September 22, 1987, against income tax assessments for the years 1979 and 1980, in which the Minister of National Revenue assessed amounts of $13,130.29 and $43,717.76 as

Sarchuck, T.C.J. [Orally]: —Mr. Ross Johnston appeals from assessments of income tax for the 1979 to 1982 taxation years inclusive.

Christie, A.C.J.T.C.:— This appeal relates to the appellant's 1981 taxation year. In computing her taxable income for that year she seeks to deduct a non-capital loss of $13,784 carried forward from 1980. She relies on paragraph 111(1)(a) of the

Sarchuk, T.C.J.: —Roberta M. Tranfield and her husband Terrance Tranfield appeal from reassessments made by the respondent in respect of taxation years 1978, 1979, 1980 and 1981. In assessing tax in those years the respondent acted on the basis that

Brulé, T.C.J.:—The present motion heard in Toronto on September 15, 1987, is for an order quashing the appellant's purported appeal for the 1982 taxation year on the grounds that the notice of objection to the Minister’s notice of assessment was not

Taylor, T.C.J.: —This is an appeal heard in Calgary, Alberta, on August 31, 1987, against an income tax assessment for the year 1978, in which the Minister of National Revenue taxed as income an amount of $19,000 received from George N.

Goetz, T.C.J. [Orally]:—This is an appeal by Westport Gardens Limited ("Westport") with respect to a tax assessment for its 1974 taxation year. Mr. Ralph Ferracuti, a man of 83 years, who has been a builder of homes and buildings since 1938 in

Sarchuk, T.CJ.:—The appeal of Nicholas J. Fletcher (Fletcher) is with respect to a notice of determination of a capital loss made by the respondent for Fletcher's 1982 taxation year.

Couture, C.J.T.C. [Translation]:— In his tax return for the 1982 taxation year, the appellant included a sum of $31,000.77 in his income as a retiring allowance and deducted a sum of $17,500 from this amount as a premium under a registered