Lamarre Proulx, T.C.J.:—This is an appeal from the Minister of National Revenue's assessment of income tax for the appellant's 1986 taxation year. By this assessment the respondent added to the appellant's income the amount of $10,800, which the appellant

Taylor, T.C.J.: —These are appeals heard in Edmonton, Alberta, on December 6, 1988, against income tax assessments in which the Minister of National Revenue disallowed investment tax credits taken by the appellant for the years 1983 and 1984. The

Brulé, T.C.J.:— This appeal involves the 1977, 1978, 1979 and 1980 taxation years of the appellant. In all four years the Minister disallowed rental losses claimed and subsequently this portion of the appeal was abandoned leaving the determination of a

Brulé, T.C.J.:—This is an appeal for disallowed travel expenses by the appellant in the 1980, 1981 an 1982 taxation years.

Lamarre Proulx, T.C.J.:—This is an appeal in respect of the appellant's 1982, 1983 and 1984 taxation years in which the Minister disallowed deductions in the amount of $43,390, $54,414 and $34,875 respectively, that the appellant had claimed as expenses

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