Rip, T.C.J.: — This is an appeal from an income tax assessment for the 1986 taxation year, in which the Minister of National Revenue, the respondent, added the amount of $10,699.78 to the income of Marc Cayer, the appellant, on the

Tremblay, T.C.J.:—This appeal was heard on March 11, 1987 at the City of Quebec, Quebec.

Sarchuk, T.CJ.:—The appeals of St. Ives Resources Ltd. arise from reassessments of taxes payable by the appellant for its 1980 and September 1981 taxation years.

Lamarre Proulx, T.C.J.:—This is an appeal by Jean-Charles Bernier concerning his 1985 taxation year. He died before the hearing of this case, and so the pleadings were amended to change the name of the appellant to the Estate of the late

Christie A.C.J.T.C.:—This appeal relates to the appellant's returns of income for 1982, 1983 and 1984. The issue is whether for the purposes of the Income Tax Act ("the Act") he is, for the years mentioned, entitled to deduct

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