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The issue is whether the said sum which the appellant received in 1975 from Crown Cork & Seal Ltd (Crown Cork) was an item of taxable income to him as assessed by the respondent or a capital payment received by him as part of the consideration for the sale of his shares in International Laboratories Ltd. ...

In 1970, after his mother’s divorce, the appellant lived with his uncle and aunt, Mr & Mrs Chester Schwandt, and was not required to pay board or lodging but rendered services to them instead. ...

.: — Issue The issue in this appeal is whether the Appellant is subject to a penalty levied under subsection 163(2) of the Income Tax Act (“Act”) for his 1990, 1991 and 1992 taxation years. ...

.: — This is a motion by the Appellant for costs in connection with an application by the Minister of National Revenue (the “Minister”) to add a third party to the appeal herein. ...

.: — The Appellant elected, in her Notice of Appeal, wherein she appealed from her assessment of income tax for the years 1993 and 1994, the informal procedure. ...

.: — The appeals of Ronald Urquhart and June Urquhart are from assessments of tax with respect to the 1987, 1988, 1989, 1990 and 1991 taxation years. ...

.: — The assessment under appeal is a Notice of Assessment of Non-Resident Tax, number A355179, dated December 14, 1993. ...

.: — These are appeals by Andrew Bradbury (the Appellant) from assessments of tax with respect to his 1991 and 1992 taxation years. ...

.: — In these appeals, which concern assessments for the 1991, 1992 and 1993 taxation years, the issue is the Minister of National Revenue’s refusal to allow the appellant a tax credit for a severe and prolonged mental or physical impairment pursuant to sections 118.3 and 118.4 of the Income Tax Act. ...

.: — This is an appeal from the assessments for the taxation years 1991, 1992 and 1993. ...