Tremblay, T.C.J.:—This appeal was heard on April 9, 1987 at the City of Calgary, Alberta.

Taylor, T.CJ.:—These are appeals (a total of 10 in number) heard on common evidence in Calgary, Alberta, on September 3 and 4 and on November 17 and 18, 1987, against income tax assessments for the years 1978 and 1979 for the Estate of

Taylor, T.C.J.: —These are appeals heard in Toronto, Ontario, on February 23, 1988, which the parties agreed should be determined together, since there was only a single point at issue. The parties further agreed that the notice of appeal and

Sarchuk, T.CJ.:—The appeals of Mr. O'Sullivan (O'Sullivan) are from reassessments to tax for his 1979, 1980 and 1981 taxation years. Several issues are raised by the appellant in his notice of appeal. The first arises out of the inclusion by the

Kempo, T.CJ.:—George Trynor's appeals concern his 1981 and 1982 taxation years. The appeal of Elizabeth Boyd concerns her 1981 taxation year. These appellants’ appeals were, on application and by consent, joined to be heard on common evidence as the two

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