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

Taylor, T.C.J.:—This is an appeal against income tax assessments, for the years 1978, 1979 and 1980, heard on November 19, December 2 and 3, 1986, in Montréal, Québec, in which the Minister of National Revenue included the following amounts as income

Goetz, T.C.J.:—This is an appeal with respect to the appellant's 1977 taxation year. The issue to be determined is whether the appellant, who received funds from Charted Plans Inc. (the Company), his Company's Employees Profit Sharing Plan (EPSP), representing

Rip, T.C.J.:—The appellant, Richard D. Tafel, appeals against income tax assessments for 1980 and 1984 in which the Minister of National Revenue, the respondent, reduced the amounts of the premiums paid to a registered retirement savings plan eligible for a

Brulé, T.C.J.:—The present appeal is from the Minister’s reassessment of the 1983 taxation year by which he disallowed the appellant's Registered Home Ownership Savings Plan ("R.H.O.S.P.") top-up deduction in the amount of $9,000 on the basis that the appellant

Christie, A.C.J.T.C.:—These undisputed facts were submitted to the Court. By assessment made May 21, 1986, the respondent included in computing the appellant’s income for her 1985 taxation year $14,576.19 under paragraph 56(1)(a) of the Income Tax