Mogan, T.C.J.:— The appeals of Frances Chalmers and the Estate of Darrell McLaughlin were heard together on common evidence. The late Mr. McLaughlin who died in October 1983 was the brother-in-law of Frances Chalmers having married her sister, Carol. Prior

Brulé, T.C.J.:— This is an appeal involving the 1984 taxation year in which the Minister reassessed the appellant by adding $46,654 to its income for that year which had been reported as a capital receipt and not business income. The amount involves an award for damages.

Christie, A.C.J.T.C.:— The years under appeal are 1982, 1983 and 1984. The manner in which the appeal in respect of 1982 is dealt with will determine the disposition of the appeal in respect of 1983 and 1984. The issue is whether the profit

Lamarre Proulx, T.C.J.:—These appeals have been heard together. The appellants are appealing their reassessments issued by the respondent, the Minister of National Revenue, for the 1971 taxation year.

Sarchuk, T.CJ.:—This is an application by the respondent for an order quashing the appellant's appeal for his 1985 taxation year on the grounds that lacks jurisdiction by virtue of its order entered July 27, 1989, dismissing the appeal and therefore is

Mogan, T.CJ.:—The appellant is a full time employee of the federal government working as a park warden in a national park. The appellant and his wife reside in a house provided by his employer within the park where he works. In 1983, the

Rip, T.CJ.:—The appellant, Donald R. Bailey (“Bailey”), filed his income tax return for 1983 reporting a loss from a business. The business was said to comprise two real estate properties, a rental property and vacant land. The properties were described

Brule, T.C.J.:— This appeal comes as a result of reassessments by Revenue Canada for the appellant's 1984 and 1985 taxation years in which there was not accepted by the Minister the treatment of duty drawback claimed by the appellant. The issue

Sarchuk, T.C.J.: —The appeals of Frederick Cromwell and Rose Cromwell arise from reassessments made by the respondent with respect to their 1981 and 1982 taxation years. By consent of all parties the appeals were heard together on common evidence.

Rip, T.C.J.:—The question before the Court in this appeal by John A. Amirault, the appellant, from an assessment of income tax for 1986, is whether Mr. Amirault ("Amirault") is entitled to the deduction provided for in paragraph 110(1) (d) of the