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").

Brulé, T.C.C.J.:—This appeal involves an assessment by the Minister of National Revenue (" Minister”) dated July 5, 1990. A capital gain inclusion, by the appellant and a credit of $67,500 were deleted and disallowed respectively, in computing income for the appellant's 1988

Taylor, T.C.C.J.:—This is an appeal heard in Toronto, Ontario, on March 8, 1993, under the informal procedure rules of the Tax Court. The issue was the deductibility of an amount of $3,804.08 as travel expenses claimed by the appellant in connection with her

Rip, T.C.C.J.:—Jean-Guy Sénécal ("the appellant”) instituted the appeal from the income tax assessment made by the Minister of National Revenue ("the Minister") for the 1979 taxation year. The point at issue was whether the appellant received a capital gain

Lamarre Proulx, T.C.C.J.:— Mr. Cloutier is appealing by the informal procedure from an assessment by the Minister of National Revenue (the "Minister") for 1986.