Kempo, T.C.J.:— On consent application, the appeals were joined for hearing on common evidence. All of the appellants, in the 1985 and 1986 taxation years, were employed by McKay Pontiac Buick (1979) Ltd. (the "dealership") and each, in computing their

Brule, T.C.J.:— This is an appeal from an assessment of the taxpayer's 1987 taxation year in which the valuation and characterization of a retiring allowance received by the appellant is to be determined.

Teskey, T.C.J.:—The appellant appeals his reassessments for 1983, 1984 and 1985.

Christie, A.C.J.T.C.: —The issue is whether in computing his income the appellant is entitled to deduct certain moving expenses. A number of matters raised in the pleadings relating to moving expenses incurred in 1981 and 1983 were settled by the

Garon, T.CJ.:—This is an appeal from a reassessment dated August 10, 1988 for the 1985 taxation year. The income tax treatment of the gain made by the appellant on the redemption of a scientific research tax credit debenture is the principal issue

Mogan, T.C.J.: — The issue in this appeal is whether, in 1982 and 1983, the appellant’s chief source of income was farming or a combination of farming and some other source of income. The appellant is a medical doctor who practices his

Tremblay, T.C.J.: —This appeal was heard on November 22 and 24, 1988 at the City of Montréal, Québec.

Kempo, T.C.J.:—These appeals are in respect of the appellant’s 1981 and 1983 taxation years and concern the replacement property provisions found within subsections 44(1) and 44(5) of the Income Tax Act (the "Act") which, in their

Kempo, T.C.J.:— These appeals were, on consent application, joined for hearing on common evidence. All three appeals dealt with assessments issued by the respondent pursuant to section 227.1 of the Income Tax Act (the "I.T.A.") commonly

Kempo, T.C.J.:—This appeal is from a notice of assessment Number 574429 dated November 12, 1986 for the amount of $32,387.05. It reads: