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").

Taylor, T.C.J.:—This is an appeal heard in London, Ontario, on May 4, 1990, against an income tax assessment for the year 1985 in which the Minister of National Revenue disallowed an amount of $1790 as a deduction for "maintenance". "Minutes of

Tremblay, T.C.J.:— This appeal was heard on December 9, 1988 in Quebec City, Quebec.

Lamarre Proulx, T.C.J.:—The appellant is appealing from the tax assessment by the respondent Minister of National Revenue for the 1986 taxation year.

Bonner, T.C.J.:—This is an appeal from an asssessment of income tax for the 1984 taxation year. The issue is whether certain cattle which were “rights or things” to which subsection 70(2) of the Income Tax Act ("Act") would otherwise