Garon, T.C.J.:—These five appeals, which were heard together on common evidence, involve two taxpayers who are husband and wife. There is no dispute about the facts. Appellant, Serafino Tiberio, testified briefly and he acted for himself and on behalf of

Christie, A.C.T.C.J.: —Lillian Lamash died at Victoria, British Columbia, on July 27, 1982. This appeal pertains to two basic issues arising under the Income Tax Act, R.S.C. 1952, c. 148 (am. S.C. 1970-71-72, c. 63) (the "Act") from

Sarchuk, T.C.J.:—At the conclusion of this appeal, counsel for the appellant sought costs and submitted that they should be awarded on a solicitor and client basis. He argued that the appellant had substantially succeeded in his appeal and that the

Rip, T.C.J.: — Donald G. McKay ("McKay"), the appellant, appeals an income tax assessment for 1984 in which the Minister of National Revenue, the respondent, added to income an amount of $25,000 paid to him in 1984 by his employer, S

Lamarre Proulx, T.C.J.:—These appeals were heard on common evidence. The point is to determine whether the income from the sale of land must be considered a capital gain or a commercial type gain.

Taylor, T.CJ.:—This is an appeal heard in Vancouver, British Columbia, on July 19, 1990, against an assessment of penalty and directly related interest for the taxation year 1985. While that particular issue in itself is straightforward, the background leading

Teskey, T.C.J.: —The appellant appeals his 1981 income reassessment dated June 6, 1986 as confirmed on June 1, 1987.

Mogan, T.CJ.: — The appellant filed his 1988 income tax return and computed his income, his taxable income, his net federal tax and his Ontario tax. He then remitted what was payable except for the amount of $50 which he withheld for

Couture, C.J.T.C.:—The assessments under appeal are in respect of the appellant's 1985 and 1986 taxation years. The issue before the Court is whether subsection 19(1) of the Income Tax Application Rules, 1971 (the "Rules") enacted as Part III of Chapter