Rip, J.C.I.:—La question en litige dans ces appels à l'encontre des avis de cotisation a l’égard des années d’imposition 1981 et 1982 est de savoir si les montants de 29 760,00 $ et de 13 825,00 $ reçus à titre d'octroi du gouvernement du Nouveau-Brunswick

Rip, T.C.J.:— Financial Collection Agencies (Quebec) Ltd. ("Quebec"), the appellant, appeals from an income tax assessment for its 1985 taxation year, dated May 1, 1987, in which the Minister of National Revenue, the respondent, treated the appellant's gain on

Garon, J.T.C.C.: — This is a case where the appellant appeals a reassessment dated December 7, 1987, in respect of the 1984 taxation year. By this reassessment, the respondent disallowed the full amount of the allowable business investment loss in

Lamarre Proulx, T.C.J.:—The appellant appeals reassessments of tax made pursuant to sections 215 and 227 of the Income Tax Act (the Act) involving non-resident tax.

Goetz, T.C.J.:— This appeal relates to a notice of assessment dated September 13, 1984 for the appellant's 1982 taxation year in respect of the appellant's alleged liability under subsection 227.1(1) of the Income Tax Act claiming the

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