Hamlyn, T.C.C.J.:— The appellant entered into three separate development agreements with three separate limited partnerships to provide, inter alia, with variants, land, planning, supervision, construction, completion, initial services, management, start-up leasing and

Kempo, T.C.C.J.:— These appeals concern the respondent's application of subsection 31(1) of the Income Tax Act, R.S.C. 1952, c. 148 (am. S.C. 1970-71-72,

Sarchuk, T.C.C.J. (orally):— This is an appeal by Alexander Josifovic (Josifovic) from an assessment of tax for his 1989 taxation year. Josifovic has elected in his notice of appeal to have the provisions of sections 18.1 to 18.28 apply.

Teskey, T.C.C.J.:— The appellant elected to have his appeal against an assessment for 1989 heard pursuant to the informal procedure.

Bowman, T.C.C.J.:— This is an appeal from an assessment for the appellant's 1986 taxation year. The issue is whether the gain realized by the appellant on the sale of a house at 1 Hannibal Square, Brampton, was a gain on income or capital

Bowman, T.C.C.J.:—The appellant appeals from assessments for its 1985 and 1986 taxation years. At issue is the deductibility under paragraph 20(1)(c) of the Income Tax Act, R.S.C. 1952, c. 148 (am. S.C. 1970-71-72, c. 63) (the "Act") of

Beaubier, T.C.C.J.:— This matter was heard in Calgary, Alberta, on April 20 and 21, 1993. It is an appeal pursuant to the general procedure of this Court respecting the appellant's 1985 taxation year.

Lamarre Proulx, T.C.C.J.:— This appeal involves the appellant's 1984 taxation year.

Teskey, T.C.C.J.:— The appellant appeals his reassessments for the years 1981 and 1982.

Lamarre Proulx, T.C.C.J.:— This is an appeal by way of the informal procedure for the year 1991. It concerns the deduction of premiums that may be paid pursuant to a registered retirement savings plan ("RRSP").