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.

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