Rip, T.C.J.:—The appellants, Sylvia Bell, David R. Garrett, Kenji Makino and Jessie McCullough have appealed their assessments for their 1981 taxation years on the basis that a gain arising from the sale of land and building situated on Aimco Boulevard

Kempo, T.C.J.:—These appeals, on consent application, were heard on common evidence. Thirteen issues were originally raised by the two appellants on the pleadings. Four have been resolved by settlement as set out in the concluding portion of these reasons. The

Rip, T.C.J.:—The appellant corporation, Valeriote Electronics Limited ("Electronics"), appeals reassessments of income tax for its 1980, 1981, 1982 and 1983 taxation years in which the respondent, the Minister of National Revenue, Taxation, disallowed expenditures for management

Couture, C.J.T.C.:—These appeals are in respect of the appellant's 1981 and 1982 taxation years and deal with the perennial problem of whether the appellant's farming activities were carried [on] with a reasonable expectation of profit within the meaning assigned

Brulé, T.C.J.:— These appeals, heard in Vancouver, British Columbia, are against income tax reassessments for the years 1981, 1982 and 1984 in which the Minister of National Revenue disallowed claims of capital losses totalling $318,475.11.

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.