Rip, T.C.J.:— Robert P. Smith appeals from notices of reassessment for his 1982, 1983 and 1984 taxation years in which the Minister of National Revenue, the respondent, did not permit him to deduct, pursuant to subsection 60(b) of the

Teskey, T.C.J.:—These appeals concern the valuation of inventory. The facts are not really in dispute. What is in dispute is “the proper way to calculate the appellant's income" for the taxation years 1979, 1980 and 1981 under the

Bonner, T.C.J.: —This is an appeal from an assessment of income tax for the 1984 taxation year. This appeal raises the question whether subsection 60.1(3) of the Income Tax Act ("Act") permits the parties to a separation

Mogan, T.C.J.: —In November 1984 the appellant purchased a house which she rented to her mother for the last two weeks of December 1984 and throughout 1985. The house was sold in the spring of 1986. When computing her income for 1984

Brule, T.C.J.: —This appeal arises as a result of a reassessment of income tax for the appellant's 1982 taxation year in which the Minister has included as a table benefit the sum of $6,250 received by the appellant during 1982.

Tremblay, T.C.J.: —This appeal was heard on January 12, 1988 in the city of Montréal, Quebec.

Couture, C.J.T.C.:—This appeal deals with an assessment of income tax for the 1986 taxation year of the appellant. The facts giving rise to this assessment followed by the appeal are not in dispute.

Bonner, T.C.J.: —The appellant appeals from assessments of income tax for the 1979 and 1980 taxation years of its predecessor company, Superior Sanitation Services Inc. The appellant operates a business involving the collection, removal and disposal of waste.