McNair, |.:—These are appeals from the decision of the Minister of National Revenue concerning the deductibility of certain items in the calculation of Gulf Canada Limited's base for depletion allowance, petroleum profits abatement and corporate surtax. The parties are agreed upon

Addy, J. [Translation]:—The plaintiff appeals from a decision of the Tax Court of Canada pertaining to the reassessment of his income for the taxation year 1978.

Martin, J.:—The plaintiff seeks to deduct from his taxable income, for his 1986 taxation year, annual professional membership dues necessary to maintain his membership in the Appraisal Institute of Canada and the Institute of Municipal Assessors of Ontario.

Cullen, J.:—This is an application by way of statement of claim appealing the Minister of National Revenue's reassessments of the plaintiff's 1984 and 1985 taxation years.

Pinard, J.:—By their action, the plaintiffs are seeking a declaration that certain requirements issued by the Minister of National Revenue pursuant to section 231.2 of the Income Tax Act, R.S.C. 1952, c. 148 (am. S.C. 1986, c. 6) (the

Joyal, J.:—This is an appeal by Mr. Bowes from a reassessment of income tax with respect to his 1981 and 1982 taxation years. In that reassessment, the Minister of National Revenue disallowed interest expenses of $27,456 in 1981 and $23,104 in 1982. Mr. Bowes

Urie, J.A.:—The appellant appeals from a decision of Rouleau, J. in the Trial Division [[1987] 2 C.T.C. 112; 87 D.T.C. 5343] in which he dismissed the appel- lant’s appeal from a decision of the Tax Review Board rendered in 1987 [[1982] C.T.C. 2035; 82