Garon, T.C.J.:—This is an appeal from an assessment dated June 11, 1985 made by the respondent pursuant to section 227.1 of the Income Tax Act and section 68.1 of the Unemployment Insurance Act, 19717

Sarchuk, T.C.J.:—The appeal of Marion Estates Ltd. is with respect to its 1980, 1981, 1982 and 1983 taxation years. The appellant is a company incorporated under the Companies Act, R.S.B.C. 1948, c. 58, s. 1 and carries on the

Taylor, T.C.J.: — These are appeals heard in Toronto, Ontario, on February 5, 1990, against income tax assessments in which the Minister of National Revenue treated amounts of $15,600 received in each of the two years 1981 and 1982, as on

Brulé T.C.J.:—This hearing involves an appeal from an assessment by the Minister dated August 8, 1988 in which is claimed the sum of $6,144.55 pertaining to the appellant's alleged liability under subsection 227.1(1) of the Income Tax Act

Rip, T.C.J.:— The appellant, Joseph R. Dundas, appeals an income tax assessment for 1983 in which the respondent, the Minister of National Revenue, added to his income the sum of $596,590 (sometimes hereafter referred to as "total release payment") received by him from

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