Rip, T.C.J.: —In 1980, Mr. Reginald L. Petersen, the appellant, and a Mr. James A. Ross disposed of a day-care centre including land, building and equipment, to Andrej and Irena Vestenicky for an aggregate sale price of $157,500. The vendors

Taylor, T.C.J.: — These are appeals heard in Toronto, Ontario, on November 4, 1987, against income tax assessments for the years 1981 and 1982 in which the Minister of National Revenue had rejected the appellant's allocation of the selling price

Rip, T.C.J.: —M.A.F. Energy Investments Inc., the appellant, appeals from notices of reassessment in respect of its 1981 and 1982 taxation years in which the Minister of National Revenue, the respondent, treated the proceeds of disposition of various

Bonner, T.C.J.:—The issue in this appeal from an assessment of income tax for the appellant's 1980 taxation year is whether an election under subsection 26(7) of the Income Tax Application Rules was filed on time.

Brulé, T.C.J.:— These are appeals from reassessments of income tax for the years 1982, 1983 and 1984 in which the appellant claimed business losses totalling $4,215.17 in 1982, $5,725.08 in 1983, and $4,924.48 in 1984.

Goetz, T.C.J.:— This is an appeal heard at the City of Toronto, Ontario, on July 31, 1987, against reassessments disallowing the following deductions for the 1974 and 1975 taxation years:

Tremblay, T.C.J.:—This appeal was heard on November 6, 1986 at the City of London, Ontario.

Goetz, T.C.J.: —This is an appeal by Richard Bass with respect to reassessments for his 1977, 1978, 1979 and 1980 taxation years. The Minister of National Revenue reassessed the appellant on the basis that the income derived by him in the

Bonner, T.C.J.:—This is an appeal from an income tax assessment for the appellant's 1984 taxation year. The issue is whether paragraph 56(1)(b) of the Income Tax Act requires the inclusion in the appellant's income of $4,797, as

Tremblay, T.C.J.:—This appeal was heard on November 28, 1986 at the City of Vancouver, British Columbia.