Christie, A.C.J.T.C.: —The issue is whether the appellant is liable to a penalty of $4,088.95 in respect of his 1983 taxation year. The notice of appeal is dated May 26, 1987 and is signed by him. It reads:

Sarchuk, T.C.J.: —Keith E. Schneider appeals from reassessments of income tax for the 1981, 1982, 1983 and 1984 taxation years. In his returns of income for those years the appellant sought to deduct costs claimed to have been incurred by him

Couture, C.J.T.C.: —This appeal deals with the appellant's 1983 taxation year. He was an employee of the National Film Board (the Board), a Canadian Crown Corporation assigned to its New York office where he had carried on the duties of his

Garon, T.C.J.:—This is a case where the taxpayer is appealing from income tax assessments for the taxation years 1978, 1979, 1980, 1981 and 1982. These appeals were heard together.

Mogan, T.C.J.:— The appeals of William Bell, Fred McCullough and Renee Makino were heard together on common evidence. These three appellants participated with four other persons in the ownership of certain property (land and building) which was purchased and

Rip, T.C.J.:— Havlik Enterprises Limited ("Havlik"), the appellant, has appealed from an assessment of non-resident tax pursuant to subsection 215(6) [1] of the Income Tax Act ("Act"), notice of which was dated March 23,

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