Bell
T.CJ.:
The
Appellant
appeared
not
to
contest
the
fact
that
his
1984,
1985
and
1986
years
were
reassessed
respecting
the
disallowance
of
advance
royalty
claims
in
connection
with
Applied
Research
Limited
and
the
Advanced
Reading
Course
but
to
make
submissions
respecting
the
collecting
of
monies
by
the
Department
of
National
Revenue.
The
Court
advised
the
Appellant
that
it
had
no
jurisdiction
to
deal
with
the
collection
of
monies
but
only
to
determine,
on
the
merits,
whether
the
tax
was
payable.
No
case
having
been
presented
in
that
regard,
the
appeals
are
dismissed.
Appeals
dismissed.
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