Christie, A.C.J.T.C.:— The dispute is about whether the appellant is entitled to a claimed deduction of $10,000 in computing his income for 1981. The bulk of his income for that year was employment income as an instrument mechanic with MacMillan Bloedel

Goetz, J.T.C.C.:—The appellant appeals his reassessments for his 1981 and 1982 taxation years. An agreed statement of facts was filed and synopsis of those facts is set out as follows:

Taylor, T.C.J.: —This is an appeal heard in Edmonton, Alberta, on May 18, 1990, against an assessment dated March 20, 1986 in which the Minister of National Revenue claimed against the estate in connection with the non- remittance of employee

Garon, J.T.C.C. [Translation]: —This is an appeal from an income tax assessment of the Minister of National Revenue for the 1980 taxation year relating to the nature of a payment of a sum of $75,000 made to the appellant by Les Pétroles

Taylor, T.C.J.:—This is an appeal heard in Edmonton, Alberta, on May 14, 1990, against an income tax assessment for the year 1984 in which the Minister of National Revenue disallowed a deduction of $100,000 claimed as a "business expense" but did

Sarchuk, T.CJ.:— This is an appeal from a reassessment of tax with respect to the appellant's 1974 taxation year. The following events and circumstances gave rise to this matter.

Mogan, T.C.J.: —In this appeal, the respondent used section 10 of the Income Tax Act to value the appellant’s inventory at December 31, 1985 and to increase the appellant's reported income for 1985 by the amount of $25,000.

Taylor, T.C.J.:—These are appeals heard in Toronto, Ontario, on January 18, 1990, against income tax assessments for the years 1982, 1983, 1984 and 1985 in which the Minister of National Revenue disallowed certain deductions claimed. The only one of these

Christie, A.C.J.T.C.:—The facts are brief and not in dispute. The appellant filed an election with his 1982 income tax return to forward average elective income of $9,689 under subsection 110.4(1) of the Income Tax Act ("the Act").