Rip, T.C.J.: —Basil J. McAllister, the appellant, appeals income tax assessments for 1983, 1984 and 1985 on the basis that in those years he carried on the business of farming and is therefore entitled to deduct losses to the extent permitted

Bonner, T.C.J.:—The appellant appeals from an assessment of income tax for the 1981 taxation year. On assessment the respondent, in reliance on subsection 15(2) of the Income Tax Act, added $55,000 to the appellant's declared income.

Bonner, T.C.J.: —The appellant appeals from assessments of income tax for the 1985 and 1986 taxation years. In his return of income for each of those years the appellant claimed a deduction of $7,800 as "separation allowance". On assessment the

Rip, T.C.J.:— The Estate of Alexander Boger appeals from a reassessment of income tax dated January 12, 1984, in respect of 1979, the year of death of Alexander Boger, on the basis that certain land used by the deceased immediately before his

Christie, A.CJ.T.C.:—The appellant is a medical doctor who practices at Tyne Valley, Prince Edward Island. In computing her income for her 1983 and 1985 taxation years she seeks to deduct $4,970 and $5,680, respectively, in relation to dependent children.

Kempo, T.C.J.:—The appeals of Mario Cormier involved his 1983 and 1984 taxation years wherein on reassessment the respondent had disallowed expenses claimed for legal fees of $5,000 in 1983 and $12,362 in 1984 on the assumptions (as per clause 3 of

Sarchuk, T.C.J.:— The appeals of Jason Rodd and Robbin Rodd are from reassessments of income tax for their respective 1981 taxation year. The appellants, who reside in the province of British Columbia, have been reassessed with respect to the profits

Rip, T.C.J.:—Kenneth Merson, the appellant, appeals from a notice of assessment issued on August 6, 1986 pursuant to subsection 227.1(1) of the Income Tax Act ("Act") and subsection 68.1(1) of the Unemployment Insurance Act

Bonner, T.CJ.:—This is an appeal from assessments of income tax for the 1982 and 1983 taxation years. The issue is whether the appellant is correct in contending that he was not resident in Canada during those years with the consequence that he

Sarchuk, T.C.J.:—The appeal of Serena Hewett-Carlson is from a reassessment of tax with respect to her 1984 taxation year. The circumstances giving rise to the reassessment are as follows. The appellant separated from her former spouse, Dr. Richard Carlson,