Bowman, T.C.C.J.:—This appeal, from an assessment for the appellant's 1987 taxation year, has to do with the inclusion in the appellant's income by the Minister of National Revenue of $119,658 under paragraph 12(1)(x) of the Income Tax Act,

Bowman, T.C.C.J.:—These appeals were heard together on common evidence under the general procedure of this Court. The issue is whether gains realized by the appellants on the disposition of five properties in 1988 were gains on revenue or capital account.

Bowman, T.C.C.J.:—In this appeal, from an assessment for the appellant's 1990 taxation year, Mr. Merritt challenges the right of the Minister of National Revenue to include in his income the sum of £20,611.76 (Cdn $42,888.95) received by him in 1990 as

Bowman, T.C.C.J. (orally):—I shall render my judgment in this matter. This appeal from an assessment for the appellant's 1988 taxation year has to do with the inclusion in his income as a benefit under subsection 6(1) of the Income Tax

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

Tremblay, T.C.C.J.:—This appeal was heard under the informal procedure on April 5, 1993, at Québec City, Québec.

Rip, T.C.C.J.:—The point for determination in this appeal from an assessment for the 1990 taxation year is whether Ms. Myrtha Eliacin, the appellant, was entitled, under subsection 63(1) of the Income Tax Act, R.S.C. 1952, c. 148

P.R. Dussault, T.C.C.J. (orally):—Suite à votre demande, je vous soumets les motifs du jugement, qui sont assez courts, en langue anglaise.

Lamarre Proulx T.C.C.J.:—These are appeals for the appellant’s 1985, 1986 and 1987 taxation years. The issues to be determined are:

P.R. Dussault, T.C.C.J.:—So far as the appellant Blandine Girard L’Hérault is concerned, these are appeals from assessments for 1985 and 1987 respectively by which the Minister of National Revenue (the"Minister") regarded as business income rather than a capital