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

Mogan, T.CJ.: — The appeals of Fridolin Lalonde and his wife Vida Lalonde were heard together on common evidence. In March 1985, the appellants entered into a written agreement with Lucien Lalonde (not related to the appellants) under which the

Rip, T.C.J.:—The issue in these appeals from income tax assessments for the 1982, 1983 and 1984 taxation years is whether feed inventory of the appellant, Wainwright Double "R" Feedlot Ltd. ("Wainwright"), was held for sale or was passed on to cattle

Brule, T.C.J.:—These appeals, heard on common evidence, involve the taxpayers' participation with a group of others in the sale of real property the profits from which the Minister reassessed as being income to the appellants. The taxation years involved are

Teskey, T.CJ.:—The appellant appeals his 1985 reassessment wherein the Minister assessed tax on $29,687.34 of income.

Lamarre Proulx, T.C.J.:— The hearing of these appeals by three taxpayers for their 1981 taxation year was joined on the consent of the parties. It was agreed that the evidence and argument would apply to the three appeals in question. These