Rowe D.J.T.C.C.: — The appellant appeals from an assessment of income tax, dated October 20, 1995, issued against him in a Notice of Assessment (03876) as a consequence of failure by YCO Enterprises Inc.

Lamarre Proulx J.T.C.C.: - These appeals are from reassessments made by the Minister of National Revenue (the “Minister”) for the years 1986, 1987 and 1988. The reassessments were made beyond the normal reassessment period and concern the acquisition

Sarchuk J.T.C.C.: - The appeal of Allarcom Pay Television Limited (Allarcom) is from assessments of tax with respect to its 1985 and 1988 taxation years. During those years Allarcom carried on a pay television business in the Province of Alberta.

Lamarre Proulx J.T.C.C.: - The appellant is appealing from an assessment by the Minister of National Revenue (the “Minister”) made pursuant to section 160 of the Income Tax Act (the “Act”) and dated June 23, 1992.

Bowman J.T.C.C.: — These appeals were heard together on common evidence. The years under appeal for Mike Adams are 1984, 1985, 1986, 1987 and 1988. For Adams Glass Ltd. the years are 1985, 1986, 1987 and 1988. Both appellants have been

McArthur J.T.C.C.: — This appeal was heard in Ottawa, Ontario on February 5, 1996 with respect to the Appellant’s 1987 and 1988 taxation years.

Mogan J.T.C.C.: — The appeals of Whent v. R. (July 12, 1996), Docs. 92-423(IT)G, 92-424(IT)G, 92-425(IT)G (T.C.C.) were heard together on common evidence. At all relevant times, the three Appellants were lawyers who practised law

Bowman J.T.C.C.: — The point at issue in these appeals is whether the appellant (“S.F.I.”) was associated with two other companies, that 1s, Dobersol Inc. (“Dobersol”) and Techn-Ecologie Inc. (“T.E.”), within the meaning of paragraph 256(1 )(b) of the

Christie J.T.C.C.: — This appeal is governed by the informal procedure provided for under section 18 and following sections of the Tax Court of Canada Act. The year under appeal is 1991.

Brulé J.T.C.C.: — These two appeals were heard on common evidence and arose after the appellants were reassessed for the 1991 and 1992 taxation years where the Minister of National Revenue disallowed certain deductions from income.