Hamlyn T.C.J.:

By Notice of Assessment no. 09581 dated July 19, 1995, the Minister of National Revenue (the “Minister”) assessed the Appellant for federal income tax deducted at source but not remitted by Multi-Ventures Ltd. (“Multi”).

Beaubier T.C.J.:

This Motion by the Appellant was heard by telephone conference on June 9, 1999. It is for the following relief:

Beaubier T.C.J.:

Mogan T.C.J.:

Rowe D.J.T.C. (orally):

Sarchuk T.C.J.:

Bowie 1.C.J.:

Rowe D.J.T.C.:

Beaubier T. C.]. :

This appeal pursuant to the Informal Procedure was heard at Regina, Saskatchewan on June 25, 1999. The Appellant was the only witness.

Desjardins J.: