Tremblay T.CJ.:—This appeal was heard on October 14, 1987 at Quebec, Quebec, on common evidence with the appeal of Sylvio Gendron (85-1635 (IT)).

Rowe, T.C.J.: —This is the matter of Arthur E. Walton and the Minister of National Revenue.

Mogan, T.CJ.:— The issue in this appeal is whether the words “capital property" in paragraph 80(1)(b) of the Income Tax Act (the "Act") includes a taxpayer's “principal residence” as those words are defined in paragraph 54(g) of

Sarchuk, T.C.J.:—The appeal of Barbara Kostiuk is from a reassessment of income tax in respect of the 1981 taxation year in which the respondent, in accordance with the provisions of subparagraph 69(1)(b)(i) of the Income Tax Act (the

Taylor, T.C.J.:— These are appeals heard in Toronto on July 7, 1989 against income tax assessments for the years 1978, 1979 and 1981, in which the M.N.R. reassessed as follows:

1978

Sarchuk, T.C.J.: — Red Deer Adviser Publications Ltd. appeals from a reassessment of income tax for its 1981 taxation year. Three issues are raised in this appeal, two are related, while the third will have to be determined separately.

Kempo, T.C.J.:— This appeal was in respect of the respondent's reassessment of tax for the appellant's 1982 taxation year.

Lamarre Proulx, T.C.J.:—The appellant is appealing the respondent's reassessments for the 1982 and 1983 taxation years.

Garon, T.C.J.: —In this case the appellant appeals reassessments made by the respondent for the 1982 and 1983 taxation years. These appeals have to do with the proper classification, for capital cost allowance purposes, of electronic video game equipment

Taylor, T.C.J.:—This is an appeal heard in Edmonton, Alberta, on June 13, 1989, against an income tax assessment for the year 1981, in which the Minister of National Revenue imposed a penalty for late filing, under subsection 162(1) of the