Tremblay, T.C.C.J.:—This appeal was heard on February 20 and May 9, 1991, in Montreal, Quebec.

Brulé, T.C.C J.:—This appeal involves the taxpayer's 1973 taxation year. The Minister of National Revenue ("Minister") assessed the appellant and included penalties on the basis that he failed to report income of $60,000 while the appellant maintains no

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.