Tremblay, T.CJ.:—This appeal was heard on January 12, 1990 Montreal, Quebec.

Rip, T.C.J.:—Oscar Forward, the appellant, has appealed from an assessment of income tax for 1985 by which the Minister of National Revenue ("Minister") disallowed his claim for a deduction in computing his taxable income in accordance with paragraph 109(1)(b)

Dussault, T.CJ.:—This is an appeal from an assessment by the respondent pursuant to section 227.1 of the Income Tax Act, R.S.C. 1952, c. 148 (am. S.C. 1970-71-72, c. 63) (the "Act") and s. 68.1 of the Unemployment

Mogan. T.C.J.:—The issue in this appeal is whether the appellant, as director of a corporation, is personally liable under subsection 227.1(1) of the Income Tax Act, R.S.C. 1952, c. 148 (am. S.C. 1970-71-72, c. 63) (the “Act’’) to pay

Christie, A.CJ.T.C.:—The first question that must be addressed and answered in determining this appeal is: Do its facts regarded in conjunction with paragraphs 60(b) and (c.1) of the Income Tax Act, R.S.C. 1952, c. 148 (am. S.C. 1970-71-72, c.

Bonner, T.C.J.:—This is an appeal from an assessment of income for the 1985 taxation year. During that year he sold shares of Wilde Brothers Farms Ltd. (hereafter "the company"). The issue is whether the appellant is a person who disposed of "qualified farm

Tremblay, T.C.J.:—This appeal was heard at the City of Regina, Saskatchewan.

Mogan, T.C.J.: — In 1985, the appellant sold a parcel of land located at 904 Howe Street, Vancouver, British Columbia for a price of $3,500,000. The legal description of the land was:

Mogan, T.C.J.: —In August 1969, the appellant and one Charles Mitchell purchased 159 acres of land (a quarter section) 4 miles west of the Edmonton City limits. The purchase price was $76,000. The land was in an agricultural area and adjoined

Mogan, T.C.J. [Orally]:—These six appeals were set down for hearing to commence at Toronto on Tuesday, June 18, 1991 by a letter from the Court dated February 14, 1991 addressed to counsel for the respondent, with a copy to counsel for the