Bonner, T.C.J.:—The appellant appeals from assessments of income tax for the 1982 and 1983 taxation years. On assessment the respondent, in reliance on subsection 80.4(2) of the Income Tax Act, added to declared income interest deemed

Rip, T.C.J.: —The appellant, Kenneth Charabin, appeals from a notice of assessment for 1980 in which the respondent, the Minister of National Revenue, added to his income a sum of $42,000 received by him in the year from Charabin Seed Farm

Brule, T.C.J.:— These are appeals involving the taxpayer's 1982 and 1983 taxation years in which he was assessed in accordance with the provisions of subsection 227.1(1) of the Income Tax Act ("Act"). The Minister based his assessments

Brulé, T.C.J.: —Mr. William G. Howes is appealing from reassessments of tax with respect to the 1980 and 1981 taxation years. The respondent having conceded that the appellant's farming operations had a reasonable expectation of profit, the issue is

Brulé, T.C.J.:—The personal appellants are husband and wife and the corporation is a company owned equally by them. All three are appealing from reassessments of income tax for the 1979 to 1982 taxation years inclusive. All were reassessed based on

Sarchuk, T.C.J.:—The appeal of Barbara May Garland is from a reassessment of income tax for her 1981 taxation year.

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