Bonner, TCJ:—This is an appeal from an assessment of the appellant for an amount which the respondent found to be payable under the provisions of subsection 227.1(1) of the Income Tax Act. That provision reads:

Tremblay, TCJ:—This case was heard on September 28, 1984, in the City of London, Ontario.

Le juge Dubé:—La question à trancher est de savoir si la somme de $1,017,221 touchée par la demanderesse à titre d’honoraires pour services de gestion doit être incluse dans le calcul de son revenu pour l’année d’imposition 1974. La réponse est

Collier, J:—This is an appeal from a decision of the Tax Review Board: Adams v MNR, [1981] CTC 2543; 81 DTC 504 pursuant to which an income tax assessment by the Minister of National Revenue for the plaintiff’s 1978

Muldoon, J:—The plaintiff appeals from an adverse decision of the Tax Review Board, rendered orally on January 19, 1983, whereby it was adjudged that his acquisition in September, 1976 and sale in December 1977, of land and commercial premises in New

Estey, J (concurring):—I am in respectful agreement with the law as expressed in the judgment of La Forest J and the disposition there proposed. The fact that the giving of the evidence sought in this case may constitute a crime in another

Denault, J [TRANSLATION]:—The plaintiff is claiming from the defendant the sum of $4,384.42 representing the amount of the penalty that was imposed on it for having imported goods whose value was misrepresented, pursuant to the provisions of the Customs

Marceau, J:—This is an appeal from a decision of the Minister of National Revenue denying the appellant’s application to be registered as a “charity” pursuant to the Income Tax Act, RSC 1952, c 148 (as amended by SC 1970-71-72, c 63;

Pinard, J:—Il s’agit d’un appel en vertu de l’article 172(2) de la Loi de T impôt sur le revenu, Statuts de 1970-71-72, chap 63 et amendements, interjeté par le contribuable Andrew Yager à l’encontre d’avis de

Bonner, TCJ [ORALLY]:—The appellant appeals from assessments of income tax for the 1979 and 1980 taxation years. Those assessments were made on the basis that the 1979 profit realized on the sale of the Seagate Apartments was business income.