Brulé, T.C.J.:—This appeal involves the taxation years 1985 and 1987 of the appellant in which he was reassessed. In 1985 issue involves the disallowance of a terminal loss while in 1987 a request for treatment of an averaging amount was denied.

Kempo, T.C.J.:—This appeal concerns the appellant's 1986 taxation year wherein the respondent had assessed to income the amount of $4,757.59 on the premise that it was dividend income pursuant to subsection 52(3) of the Income Tax Act

Christie, A.C.J.T.C.:—The dispute is about the deductibility of interest in computing the appellant's income for 1985, 1986 and 1987. The amounts involved are $19,400, $22,271 and $20,500 respectively.

Lamarre Proulx, T.C.J.:—This is an appeal against reassessments by the respondent, the Minister of National Revenue, for the year 1984 and 1985.

The points at issue are:

Rip, T.C.J.:—Norman S. Thomas and Catherine M. Thomas (the "appellants") appeal notices of assessment issued by the Minister of National Revenue, the respondent, on July 13, 1987, by virtue of subsection 227(10) of the Income Tax Act

Couture, C.J.T.C. [Translation]:—The appellant argues that an assessment issued by the respondent for the 1981 taxation year dated December 12,1983 is not valid. In this assessment the respondent established a taxable capital gain arising from the deemed disposition

Kempo, T.C.J.:—This appeal concerns the appellant's 1987 taxation year and is from the respondent's disallowance of expenses claimed as deductions from income in respect of an alleged office in the appellant's home.

Goetz, T.C.J.:—The appeals of William J. McRae, and Jacob Small, heard together on common evidence, are against income tax assessments for the 1986 taxation year, wherein the Minister of National Revenue disallowed the deductions which the appellants had claimed

Mogan, T.C.J.:—This application is for an order extending the time to file notices of objection. On January 20, 1988, notices of reassessment were mailed to the applicant for his 1983 and 1984 taxation years. He received those notices. On April 19,

Lamarre Proulx, T.C.J. [Translation]:—The appellant is appealing from assessments by the respondent for the years 1975 to 1978 inclusive. This appeal was heard at the same time as The Grand Council of the Crees (of