Tremblay, T.C.C.J.:—This appeal was heard on March 2, 1988 in the city of Sherbrooke, Quebec.

Tremblay, T.C.CJ.:—This appeal was heard at Québec City on July 12, 1989.

Tremblay, T.C.C.J.:—This appeal was heard at Québec, Quebec.

1. The point at issue

The point at issue is whether the appellant is correct

Bowman, J.T.C.C.:—These appeals, from reassessments for the 1985, 1986 and 1987 taxation years, were heard under the General Procedure of this Court. They raise the question whether the interest earned on a fund created to provide training of members of

Beaubier, T.C.C.J.:—This matter was heard in Regina, Saskatchewan, on August 25, 1992. It is an appeal pursuant to the general procedure of this Court. The appellant was the only witness. He was reassessed and denied deductions of allowable business investment

Brulé, T.C.C.J.:— These appeals were heard on common evidence. For Madeline Stevens Jarema her 1985 and 1986 taxation years were involved, and for Paul Jarema the 1984, 1985, 1986 and 1987 years were involved. The Minister in these years assessed and

Rip, T.C.C.J.:—The appellants David B. Fingold ("David") and J. Paul Fin- gold ("Raul") have appealed income tax assessments for 1985 and 1986. At commencement of the appeals, which were heard on common evidence, counsel for the appellants informed the Court

Bowman, T.C.C.J.:— In this appeal, Mr. Hugh Simpson challenges a reassessment of income whereby the Minister of National Revenue included in his income for 1986 the amount of $433,333 which the Minister alleges that Mr. Simpson appropriated from two companies

Kempo, T.C.C.J.:—This appeal concerns the appellants 1983 taxation year. Having sold a $342,633 trade account receivable for $50,000 during that year, the appellant claimed a deduction for the amount foregone in the computation of its profit for the year

Lamarre Proulx, T.C.C.J.:—This is an appeal from the tax assessments of the respondent, the Minister of National Revenue (the" Minister”), for the year 1988. Two assessments are in issue, the first made under section 115 of the Income