Sobier, T.C.C.J.:— The appellant appeals from the assessment by the respondent, with respect to her 1987 taxation year, whereby the respondent disallowed the appellants election to average farming income. According to the respondent, the appellant was in two

Mogan, T.C.CJ.:— The issue in this appeal is the amount of the benefit received by the appellant in 1985 as a result of certain stock options granted by his corporate employer. The amount in issue would be taxed under paragraph 7(1)(a) of the

Teskey, T.C.C.J.:— The appellant appeals from a reassessment for the 1981 and 1982 taxation years.

Beaubier, T.C.C.J.:—This appeal was heard in Victoria, British Columbia, on September 30, 1992. It is an appeal under the old procedure of this Court.

Margeson, T.C.C.J.:—This appeal is from a reassessment of the appellant for the year 1986, by which the Minister of National Revenue disallowed the deductions claimed as rental losses on a property owned by the appellant in California, in the amount of

Hamlyn, T.C.C.J.:—These appeals, while separately constituted, were heard together at a sitting of this Court at Winnipeg, Manitoba.

P.R. Dussault, J.C.C.I.:—Cet appel a été entendu sous la procédure informelle. Il s'agit d'un appel d'une nouvelle cotisation à l'égard de l'année d'imposition 1988 de l'appelante par laquelle le ministre du Revenu national (le «Ministre») a refusé la

Tremblay, T.C.C.J.:—This appeal was heard on November 29, 1991 at the City of Montreal, Quebec. The last document was received from the parties on May 19,1992.

Lamarre Proulx, T.C.CJ.:—The appellant is appealing from reassessments by the respondent, the Minister of National Revenue (‘the Minister"), for its 1985 and 1986 taxation years.

P.R. Dussault, T.C.CJ.:—These appeals are from reassessments for the appellant's 1986 and 1987 taxation years. In submitting his returns for 1986 and 1987 the appellant claimed, inter alia, a deduction of $5,616 for 1986 as rental