Kempo, T.CJ.: —

Kempo, T.C.J.:—The Minister of National Revenue (the "Minister") applied for and obtained an order pursuant to subsection 174(1) of the Income Tax Act (the "Act") requiring a determination to be made by the Court of the fair market

Sarchuk, T.C.J.: —The appeals of Artor F. Jorge and Esmyrna A. Jorge are from reassessments of income tax for their 1982 taxation year. The appellants are husband and wife and by consent of all parties the appeals were heard together. A

Rip, T.CJ.:— The appellant, Mrs. Madeleine Dubé Charrier, appealed from a notice of assessment for the 1985 taxation year by which the Minister included the sum of $12,619.45 in her income pursuant to section 160 of the Income Tax

Lamarre Proulx, T.C.J.:—This is an appeal from the Minister of National Revenue's assessment of income tax for the appellant's 1986 taxation year. By this assessment the respondent added to the appellant's income the amount of $10,800, which the appellant

Taylor, T.C.J.: —These are appeals heard in Edmonton, Alberta, on December 6, 1988, against income tax assessments in which the Minister of National Revenue disallowed investment tax credits taken by the appellant for the years 1983 and 1984. The

Brulé, T.C.J.:— This appeal involves the 1977, 1978, 1979 and 1980 taxation years of the appellant. In all four years the Minister disallowed rental losses claimed and subsequently this portion of the appeal was abandoned leaving the determination of a

Brulé, T.C.J.:—This is an appeal for disallowed travel expenses by the appellant in the 1980, 1981 an 1982 taxation years.

Lamarre Proulx, T.C.J.:—This is an appeal in respect of the appellant's 1982, 1983 and 1984 taxation years in which the Minister disallowed deductions in the amount of $43,390, $54,414 and $34,875 respectively, that the appellant had claimed as expenses

Taylor, T.C.J.:—These are appeals heard on common evidence at London, Ontario, on October 4, 1988, against assessments under subsection 160(2) of the Income Tax Act, — in the case of Barbara Rodgers, dated April 24, 1985, and