Sarchuk, T.CJ.:— The appellant L & R Asphalt Ltd. appeals from a reassessment of income tax for its 1985 taxation year. In issue is the proper classification for capital cost purposes of certain equipment purchased by the appellant in the taxation

Mogan, T.C.J.:—The issue in this case is whether certain interest derived from a mortgage and promissory note and paid to the appellant corporation during the 1984 and 1985 taxation years was income from an “active business" within the meaning of

Teskey, T.C.J.:—This is an appeal by Union Carbide Canada Limited with respect to the assessment of tax for its 1978 taxation year.

Mogan, T.C.J.: —In 1966, the appellant purchased for $50,000 a parcel of land comprising 8.99 acres on the outskirts of the City of Calgary. The land was in the form of a rectangle located on the west side of 53 Street S.W. (later

Sarchuk, T.C.J.:— Mr. Deitch appeals with respect to an assessment of tax for his 1984 taxation year. During that year he was employed as a duty counsel by the Law Society of Upper Canada. In the course of this employment he was required

Christie, A.C.J.T.C.:—These appeals were heard together. The basic issue is whether the sum of $31,597 was income of Mr. David H. Milman as an allocation to him of partnership income and consequently not to be included in computing the appellant's income

Sherwood, T.C.J.:—This is an appeal from a confirmed reassessment whereby the respondent disallowed a deduction of $1,617.32 claimed as an expense for a "home office” by the appellant in her 1986 taxation year.

Brulé, T.C.J.:—The appellant is appealing from a reassessment of income taxes in respect of the 1984 taxation year and a notification in writing in respect of the 1982 and 1983 taxation years.

Rip, T.C.J.:—The issue in appellant Richard Felton's appeal from an income tax assessment for 1985 is whether Mr. Felton be permitted to deduct, in computing his income from employment, amounts paid as office rent in accordance with subparagraph 8(1 )(i)(ii)

Brule, T.C.J.:—This is an appeal from a reassessment of income tax in respect of the appellant's 1979 taxation year in which the Minister claimed that the appellant had received earnings from a partnership with his two brothers, and further did not