Moran, T.C.C.J.:—On February 24, 1982, the appellant sold two parcels of land for an aggregate consideration of $120,000. The appellant also received in 1982 the amount of $5,000 with respect to his rights concerning a third parcel of land. In his

Beaubier, T.C.C.J.:—The trial in this matter was heard at Kamloops, British Columbia, on April 7 and 8 and at Kelowna, British Columbia, on April 14, 1992.

Couture, C.T.C.C.J.:—The assessments under appeal concern the 1986 and 1987 taxation years. The evidence revealed the following facts.

Dussault, T.C.C.J.:—Il s'agit d'appels de nouvelles cotisations pour les années d’imposition 1985, 1986, 1987 et 1988 de l'appelante. Au début de l'audience le procureur de l'appelante a fait part son intention de se désister de l'appel pour l’année d'imposition

Tremblay, T.C.C.J.:—This appeal was heard on September 28, 1990 at Sherbrooke, Quebec, and was taken under reserve upon receipt of final argument on December 3, 1990.

Rip, T.C.CJ.:—Lynda Aceti ("Aceti") appealed her income tax assessment for 1988 in which the Minister of National Revenue Minister") added to her income the sum of $18,750 in accordance with the provisions of paragraph 56(1)(b) of the Income

Lamarre Proulx, T.C.C.J.:—L'appelant interjette appel, selon la procédure informelle, d'une nouvelle cotisation du Ministre du Revenu national (le « Ministre »), pour l’année d’imposition 1989.

Tremblay, T.C.C J.:—

Lamarre Proulx, T.C.C.J.:—This is an appeal from the assessment by the respondent, the Minister of National Revenue (the" Minister”), for the 1987 and 1988 taxation years.

Taylor, T.C.J.:—These are appeals heard on common evidence in Belleville, Ontario on June 9, 1992, against income tax assessments which are detailed below. While the points at issue were somewhat different for the various appellants, the Court's understanding of