Christie, A.C.J.T.C.:—These appeals which relate to 1981, 1982, 1983 and 1984 were heard on common evidence. The appellants are husband and wife. At the outset of the hearing counsel for the appellants informed the court that the appeals regarding 1981 had

Mogan, T.C.J.:—The issue in this appeal is whether certain interest derived from term deposits during the appellant's 1983 and 1984 taxation years was income from an active business as claimed by the appellant or income from property as claimed by the

Tremblay, T.C.J. [Translation]:—These two appeals were heard on common evidence in Québec, Québec.

Tremblay, T.C.J. [Translation]:—This appeal was heard on July 24, 1990, in Québec, Québec.

Watson, D.J.T.C.:—This appeal, heard in Toronto, Ontario, on November 15, 1990, is from the Minister of National Revenue's reassessment of income tax for the appellant's 1984 taxation year.

Kempo, T.C.J.:—This appeal concerns the appellant's 1983 taxation year wherein the respondent reassessed the appellant by adding to her income the amount of $37,382.75 pursuant to subsections 15(2) and 15(2.1) of the Income Tax Act, R.S.C. 1952, c. 148

Margeson, T.C.J. [Orally]:—These two cases were heard on common evidence by the consent of the parties. They involve reassessments by the Minister of the income of the appellants for the 1982, 1983, 1984 and 1985 taxation years. By notices of reassessment dated January

Rip, T.C.J.:—The Minister of National Revenue, the respondent, by notice dated July 27, 1988 and bearing Number 554264, assessed Deborah Mastronardi, the appellant, the sum of $12,683.88 pursuant to subsections 160(1) and (2) of the Income Tax Act,

Sarchuk, T.C.J.:—The appeals of Leonard Reeves Incorporated are from assessments to income tax for the 1984 and 1985 taxation years and from a notice of determination of loss for the 1983 taxation year. The principal issue is whether the profit arising

Taylor, T.C.J.:—These are appeals heard in Toronto, Ontario, on November 7, 1990, against income tax assessments for the years 1980, 1981, 1982 and 1983. At the time of the trial, there remained only two items in dispute—an amount included in the appellants