O’Connor 7.C.J.:

These appeals were heard on common evidence at London, Ontario on May 13, 1999 pursuant to the Informal Procedure of this Court. Both Appellants gave evidence and presented argument.

Lamarre Proulx T.C.J.:

These appeals were heard on common evidence under the informal procedure. The taxation years at issue are 1992 and 1994 for Mr. Turcotte and 1993 and 1994 for Ms. Crevier.

Bowman T . C.J.:

Sarchuk T.C.J.:

Watson DJ. T.C.:

Watson D.]. T . C.:

This appeal was heard in Edmonton, Alberta on June 1, 1999, under the Informal Procedure.

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

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.: