Tremblay, T.C.C.J.—;

1. Point at issue

This appeal was heard at Montreal, Quebec, on September 28, 1989.

Kempo, T.C.C.J.:—These appeals raised two issues concerning the appellant's 1984 and 1985 taxation years. One was in respect of a housing benefit added to the appellant's income for each year pursuant to paragraph 15(1)(c) of the Income Tax

Teskey, T.C.C.J.:—The appellant appeals from reassessment of income tax for the years 1982, 1983, 1984 and 1985. There are two issues herein.

Rowe, D.T.C.J.:—The appellant appeals from reassessments of income tax for the 1985 and 1986 taxation years. The respondent included into income the sums of $54,370.95 and $30,589,70 in 1985 and 1986 respectively, received by the appellant from Bosco Homes

Tremblay, T.C.C.J.:—These appeals were heard on common evidence.

Tremblay, T.C.C J.:—

1. Point at Issue

The question is whether the appellant company was correct in claiming an investment tax credit in calculating its tax for 1982.

Tremblay, T.C.C.J.:—This appeal was heard on November 2, 1990 at Quebec City, Quebec.

Margeson, T.C.C.J.:—It was agreed at the outset that the evidence in this case would apply to the case of Adele Kanters, 89-2174(M).

Kempo. T.C.C.J.:—The appeals of Richard Allan, appeal number 89-3025 were heard immediately prior to the hearing of this appeal which occurred in accordance with and pursuant to the appellant's agreement in that respect. Counsel for the appellant advised the

Bowman, T.C.C.J.:— This is an appeal from an assessment for the appellant's 1988 taxation year. The parties agreed that the matter could proceed on the basis of agreed facts and written submissions without the necessity of either party appearing before