Rip, T.C.J.: —Mr. Lee F. Smith appeals from an income tax assessment for 1986 which did not permit him to deduct, in computing his table income, an amount in accordance with paragraph 109(1)(b) of the Income Tax Act ("Act")

Rip, T.C.J.:—The issue in these appeals from income tax assessments for 1982 and 1983 is whether a housing unit was ever located on two properties disposed of by the appellant, Patrick Gerald Flanagan ("Flanagan"), and, if so, whether the properties were

Brule, T.CJ.: —

Sarchuk, T.C.J.:—James G. Ferguson appeals with respect to reassessments of income tax for his 1981, 1982, 1983 and 1984 taxation years. By these reassessments the Minister of National Revenue assessed the tax payable by the appellant for those taxation years,

Tremblay T.C.J.:—This appeal was heard on October 14, 1987 at Québec, Quebec.

Bonner, T.C.J.:— The appellant appeals from an assessment imposing liability for failure to withhold tax on a payment to a non-resident. The appellant was incorporated under the laws of Ontario in 1970. From 1970 to 1981 Donald A. Cromarty and Ronald

Sarchuk, T.C.J.:— The appeals of Newton Ready-Mix Ltd. are from reassessments of income tax for its 1984 and 1985 taxation years. In filing its returns for those years the appellant included interest income in the amounts of $39,108 and $41,156, which

Sarchuck, T.C.J.:—The appeal of Barbara Kostiuk is from Assessment Number 516319 dated April 2, 1986 issued pursuant to the provisions of subsection 160(2) of the Income Tax Act (the Act) and is made in respect of a transfer

Brule, T.C.J.: —This is an appeal from an income tax reassessment by the Minister of the appellant's 1981 taxation year. The parties proceeded by way of an agreed statement of facts which is herewith reproduced, other than references to certain

Taylor, T.C.J.:—These are appeals heard on common evidence at Toronto, Ontario, on July 5, 1989 against income tax assessments which disallowed the following amounts “paid for advertising on U.S. television stations":