P.R. Dussault, T.C.CJ.:—This is an appeal from a notice of reassessment dated July 4, 1988 with respect to the appellants 1985 taxation year. The only issue is the nature of the profit from the sale of a building situated at 141 est,

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.