Tremblay J.T.C.C.: — This appeal was heard under the informal procedure at Québec, Quebec on January 8, 1996.

Sobier J.T.C.C. (orally): - The Court is now prepared to give judgment and reasons for judgment in the matter between Eugene Dinnall versus Her Majesty the Queen, 94-2244(IT)I.

Hamlyn J.T.C.C.: - The Appellants, Dario DePaoli and Sandra DePaoli, appealed the Minister of National Revenue’s (the “Minister”) reassessment for the 1990 taxation year that they failed to report the capital gain realized on the disposition of the

Couture J.T.C.C.: — These appeals are against assessments with respect to the Appellant’s 1991-1992 taxation years.

The evidence has disclosed the following facts:

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.