Archambault J.T.C.C.: - Mr. David Hill appeals from assessments of penalties pursuant to subsection 163(2) of the Income Tax Act (the “Act”) for the 1989, 1990, 1991 and 1992 taxation years. The Minister of National Revenue

Dussault J.T.C.C.: — This is an appeal from an assessment in respect of the appellant’s 1988 taxation year. For that taxation year, which corresponded to the calendar year, the Minister of National Revenue (the “Minister”) denied the appellant the tax

Rip J.T.C.C.: — This is an appeal by John Gilvesy from an income tax assessment for 1987 in which the Minister of National Revenue (“Minister”) added to his income the amount of $536,827, being the purported value of a benefit, an option

Teskey J.T.C.C.: — The Appellant, in his Notice of Appeal herein, appeals his assessment of income tax for the years 1990 and 1991 and elects the informal procedure.

Brulé J.T.C.C.: — This hearing involved a motion brought by the Appellant under Rule 58(1 )(a) of the Tax Court of Canada Rules which reads as follows:

Bowman J.T.C.C.: — This appeal is from an assessment for 1988. It involves the application of section 80 of the Income Tax Act. That section provides in essence that where a debt is “settled or extinguished” there is a

Hamlyn J.T.C.C.: — This is an appeal from a Notice of Reassessment issued on March 11, 1994, by the Minister of National Revenue (the “Minister”) and bearing number 3816937 in respect of the taxation year ended May 31, 1989, of Cargill

Bonner J.T.C.C.: — The appellant appeals from income tax assessments for the 1986, 1987, 1988 and 1989 taxation years. At issue is the proper timing of deductions in respect of rental payments under a lease to the appellant of office space

Christie A.C.J.T.C.C.: — On April 17, 1996 I signed the reasons for judgment and the judgment pertaining to these appeals. Copies attached. On April 22, 1996 they were sent to the parties by registered mail after the judgment had been recorded

Margeson J.T.C.C.: — The Appellant filed an appeal from the reassessment dated August 14, 1991, number 3532072, with respect to its taxation year ending January 2, 1987.