Sarchuk, T.C.J.:—Joan Wakelin, Marlene Hayes, Gilbert Fletcher and Jennifer Polack have appealed from assessments of income tax for their respective 1981 taxation year. The appeal of Joan Wakelin was heard first and by consent of all parties the evidence
Couture, C.J.T.C. [Translation]:—The appellant is appealing assessments issued by the respondent for the 1981 and 1982 taxation years. He presented his own case and his evidence revealed the following facts.
Brule, T.C.J.: — The present appeals, heard at Vancouver, British Columbia, on October 28, 1987, deal with the appellant's 1979, 1980 and 1981 taxation years.
Sarchuk, T.C.J.: —McCutcheon Farms Ltd. appeals from reassessments of income tax for its 1981, 1982 and 1983 taxation years. In filing its income tax returns for those years the appellant reported interest income in the amounts of $43,863 (1981),
Brulé, T.C.J.:—The appellant appeals in respect of the Minister of National Revenue's reassessment of its 1979 taxation year whereby the Minister disallowed the appellant's claim for an inventory allowance, pursuant to paragraph 20(1)(gg) of the Income Tax
Couture, C.J.T.C.:—The appellant appeals an assessment for its 1984 taxation year whereby the respondent disallowed as a deduction in computing its income an amount of $122,604 claimed as an outlay or expense incurred for the purpose of earning income within
Couture, C.J.T.C. [Translation] : —This is an appeal from an assessment for the 1984 taxation year issued by the respondent in which the latter disallowed the child care expenses in the amount of $4,000 which the appellant had claimed as a
Sarchuk, T.C.J.: —The appeal of L.B. Farms Ltd. is from reassessments of tax for its 1980 and 1981 taxation years.
Tremblay, T.C.J.:—This appeal was heard on April 7, 1987 at the City of Calgary, Alberta. It was taken under advisement on reception of the last argument on August 31, 1987.
Bonner, T.C.J.: —The appellant commenced appeals from assessments of income tax for the 1982 and 1983 taxation years. The appeal from the assessment for 1983 was abandoned at the hearing and judgment will therefore be issued dismissing it.
