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

Rip, T.C.J.: —The appellant, Shirley Driol, appeals an income tax assessment for 1985 in which the Minister of National Revenue, the respondent, did not permit her to deduct in computing income the amount of $26,045.22 paid by her to the

Bonner, T.C.J.: —This is an appeal from an assessment of income tax for the 1976 taxation year. The issue is whether the respondent assessed “with all due dispatch" as required by subsection 152(1) of the Income Tax Act (Act) and, if not, whether the failure to do so invalidates the assessment. That subsection read in part as follows:

in English

Tremblay, T.C.J. [Translation]:—These appeals were heard in the city of Montreal, Quebec, on January 13, 1988.

Bonner, T.C.J.: —This is an appeal from an assessment of income tax for the 1986 taxation year. In 1984 the appellant was divorced from his former wife, the mother of his two children. Custody of the children was awarded to the mother

Sarchuk, T.C.J.:— Simon-Carves of Canada Ltd. (SCAN) appeals with respect to an assessment of tax for its 1981 taxation year. At issue is the payment by the appellant of the amount of $388,768 to Simon United States Holding Inc. in respect of

Brulé, T.C.J.: —This is an appeal from assessments of income tax against the appellant for its 1981 and 1982 taxation years. In 1981 the appellant claimed deductions amounting to $4,632,416 which were disallowed and as a result in 1982 a claim

Taylor, T.C.J.:— These are appeals heard in Calgary, Alberta, on July 4, 1988, and November 2, 1988, against income tax assessments for the years 1977, 1978, 1979 and 1980 in which the Minister of National Revenue had disallowed as deductions from

Couture, C.J.T.C. [Translation]:—The appellant is appealing from an assessment dated July 19, 1982 by which the respondent added the sum of $46,460 to his income as profit from the operation of a business made on the sale of real property. The

Rip, T.C.J.:—Mr. Thompson appeals his income tax assessment from 1985 on the basis that in calculating net federal tax payable, the Refundable Quebec Abatement is deducted from the basic federal tax prior to computing the federal surtax in accordance with