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

Tremblay, T.C.J.:—This appeal was heard on September 1, 1988 at the city of Montréal, Québec.

Lamarre Proulx, T.C.J.:— The appellant is appealing from an assessment dated January 12, 1987 in the amount of $5,807.57, made pursuant to section 227.1 of the Income Tax Act ("the Act").

Christie, A.CJ.T.C.: —In computing his income for 1984 the appellant deducted amounts expended by him as being current expenses, particulars of which will be given later. In reassessing the respondent treated those amounts as Capital outlays.

Couture, C.J.T.C.:—These appeals were heard on common evidence and are from assessments issued by the respondent in accordance with the provisions of subsection 227.1(1) of the Income Tax Act ("the Act").

Kempo, T.C.J.;—The appellant's appeal concerns its 1983 fiscal year ending October 31. The respondent assessed a Part II corporate distribution tax payable under subsection 181(1) of the Income Tax Act (the "Act"). A taxable dividend, when

Mogan, T.C.J.: —In 1987, the appellant was paid $10,000 by his employer in connection with the relocation of his work from Moncton, New Brunswick to Winnipeg, Manitoba. The issue in this appeal is whether the appellant is required to include

Rip, T.CJ.:—On May 4, 1979 a meeting of the directors of Soudures Chagnon Ltée, the appellant, adopted a resolution providing inter alia as follows:

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Garon, T.C.J.: —This is an appeal from an income tax assessment issued by the respondent on January 19, 1984.

Teskey, T.C.J.:—The appeals of Louis Ganci (Louis) and Guy Ganci (Guy) were heard together on common evidence. They appeal their 1984, 1985 and 1986 reassessments wherein the Minister classified the appellants as “Class 2" farmers as defined by Moldowan,