Bonner, T.C.C.J.:—The appellant carries on the business of a land developer, that is to say, it buys raw land, subdivides it into building lots, services the lots and sells them to construction companies. In its 1986 taxation year it paid a

Bonner, T.C.C.J.:—The appellant appeals from assessments under the Income Tax Act, R.S.C. 1952, c. 148 (am. S.C. 1970-71-72, c. 63) (the "Act") for the 1974, 1975, 1976 and 1977 taxation years. During those years the appellant engaged

Tremblay, T.C.C.J.:—This appeal was heard in Quebec City on November 6 and 7,1989 and on June 18 and 19, 1991. The latest information regarding the written arguments of the solicitors was received in May 1992.

Hamlyn, T.C.C.J.:—The parties proceeded by way of agreed statement of facts and written submissions.

The appellant appeals the reassessment of her 1984 taxation year.

Bell, T.C.C.J.:—The appellant, in his 1988 income tax return, claimed a deduction described therein under the general heading CALCULATION OF NORTHERN RESIDENTS DEDUCTIONS FOR 1988. Form 12222, attached to his return, providing for the calculation of such deduction states that it

Bowman, T.C.C.J.:—These appeals from reassessments for the appellant's 1985 and 1986 taxation years have to do with the inclusion by the Minister in the appellant's income for 1985 of the amounts of $135,866 and $35,872 as a“ benefit or advantage” within

Brulé, T.C.CJ.:—These are appeals heard on common evidence. In the case of King Meadow Farms Ltd. (” King”) 1982 and 1983 years were involved. In the Gloriation Investments Ltd. ("donation") case the years under appeal were 1982 and 1984. In the

Rowe, T.C.C.D.J.:- appellant appeals from a reassessment of income tax for the 1987 taxation year. The Minister of National Revenue disallowed the sum of $33,039 claimed by the appellant as expenses incurred in the repair and maintenance of a property,

Garon, T.C.C.J. (orally):— These are appeals from assessments by the Minister of National Revenue dated December 3, 1987 for the 1981, 1982, 1983, 1984 and 1985 taxation years.

Dussault, T.C.C.J.:—Il s'agit d'un appel d'une nouvelle cotisation pour l’année d'imposition 1988 par laquelle l'intimé, le ministre du Revenu national («le Ministre»), a refusé une déduction de 3 730 $ réclamée par l’appelant comme frais de déplacement reliés à