Bonner, T.C.J. [Orally]:—The appellant appeals from assessments of income tax for the 1981, 1982, 1983, 1984 and 1985 taxation years. On assessment the respondent applied section 31 of the Income Tax Act ("Act") and limited the

Christie, A.C.J.T.C.: — On June 23, 1983 the respondent reassessed the appellant in respect of his 1980 taxation year by adding to his income a taxable capital gain of $1,800 plus recaptured capital cost allowance of $16,104. That ultimately

The Court [orally]:—This section 28 application was brought to review and set aside a decision of the Tax Court of Canada confirming assessments made by the respondent pursuant to the Unemployment Insurance Act, 1971 ("the Act").

Couture, C.J.T.C. [Translation]:—This appeal is from an assessment made by the respondent dated November 29, 1984 by virtue of which the sum of $13,251.67 received by the appellant during the 1982 taxation year was considered to be income for the

Couture, C.J.T.C. [Translation]:—This is an appeal from an assessment made by the respondent on January 20, 1983, under the authority of section 160 of the Income Tax Act (the Act).

Couture, C.J.T.C. [Translation]:—The appellant appealed from an assessment dated May 28, 1985 concerning the 1984 taxation year.

Couture, C.J.T.C. [Translation]:—The appeal by Rita Gingras is from an assessment made by the respondent on December 9, 1985 with respect to her 1983 taxation year.

Taylor, T.C.J.:—This is an appeal heard in Kamloops, British Columbia on July 28, 1988 against an income tax assessment for the year 1982 in which the Minister of National Revenue disallowed some of the expenses charged against income by the taxpayer.

St-Onge, T.C.J. [Orally]:—The appeals of Erna Dietrich were heard on August 9, 1988, at the City of Montreal, Quebec, and it has to do with the net worth reassessment with respect to her 1974 to 1981 taxation years.

Couture, C.J.T.C. [Translation]:—These appeals concern the 1982 and 1983 taxation years and result from assessments issued by the respondent under which certain expenses claimed by the appellant in computing his rental income were disallowed as a group because they