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

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.