Sarchuk, T.C.C.J.:—This is an appeal by John D. Wright (“Wright”) from an assessment of tax made by the Minister of National Revenue (the"Minister") with respect to Wright's 1987 taxation year. In issue is the Minister's inclusion of the profit realized

Taylor, T.C.C.J.:— These appeals against assessments of income tax, were all heard on common evidence under the informal procedure on August 10, 1993 at Sudbury, Ontario. For James A. Jastrebski the issue was whether amounts received — 1990: $20,877 and

Rowe, D.T.C.C.J.:—The appellant appealed from reassessments of income tax with regard to his 1985, 1986 and 1987 taxation years. The respondent reassessed on the basis that the appellant was entitled only to restricted farming losses pursuant to subsection 31(1)

Beaubier, T.C.C.J.:—This matter was heard in Toronto, Ontario on August 23 and 24, 1993. It is an appeal pursuant to the general procedure of this Court concerning the appellant's 1986 taxation year.

Bonner, T.C.C.J.:— The appellant appeals from an assessment of liability arising under subsection 227.1(1) of the Income Tax Act, R.S.C. 1952, c. 148 (am. S.C. 1970-71-72, c. 63) (the "Act") in respect of failures by Northumberland

Kempo, T.C.C.J. (orally):—These informal procedure appeals pertain to Mr. Salamon's 1988, 1989 and 1990 taxation years.

Kempo, T.C.CJ. (orally):—These informal procedure appeals concern the appellant's taxation years ending October 31, 1989 and October 31, 1990. They arise from reassessments by the Minister of National Revenue (the"Minister") as particularized in the reply to the

Sarchuk, T.C.C.J.:—B & M Carriers Ltd. appeals from a determination of loss with respect to the 1982 taxation year and from a reassessment for the 1987 taxation year.

P.R. Dussault, T.C.C.J.:— These matters were heard together on common evidence. The appeals of Gestion Guy Ménard Inc. ("Gestion") concern its 1985, 1986, 1987 and 1988 taxation years. The appeals of Guy Ménard relate to his 1986 and 1987

Sarchuk T.C.C.J.:— Philip V. Esnouf (Esnouf) appeals from reassessments of tax for the 1986, 1987 and 1988 taxation years. In each of the years in issue Esnouf claimed expenses allegedly incurred either in the course of employment or in the course