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

King, D.J.T.C.:—The appellant is appealing from a reassessment for her 1985 and 1986 taxation years.

Couture, C.J.T.C.:—This appeal is in respect of a reassessment by the respondent for the 1984 taxation year whereby an amount of $8,346 was added to the income of the appellant and legal expenses in the amount of $5,500.29 deducted in computing his

Couture, CJ.T.C.:—The issue with respect to this appeal is whether an allowable business investment loss can be claimed as a deduction in computing the appellant's income for his 1982 taxation year rather than his 1983 taxation year as contended by the

Teskey, T.C.J.:— The appellant appeals from the reassessments dated August 24,1987 for the years 1984 and 1985.

Lamarre Proulx, T.C.J. [Translation]:—These four appeals were heard on common evidence. They concern section 61 of the Income Tax Act (the "Act"), which deals with purchases of income-averaging annuities. This section, which was included

Sarchuk, T.CJ.:—Georgetown Investments Ltd. (Georgetown) appeals from reassessments of tax with respect to its 1979, 1980, 1981 and 1982 taxation years. The appellant is a company incorporated under the Companies Act of British Columbia. At all