Bowman J.T.C.C.: — This appeal is from an assessment for Goods and Service Tax. The problem in a nutshell is this. The appellant constructed five buildings forming a student learning facility adjacent to the campus of the University College of

Margeson J.T.C.C.: — It was agreed at the outset that evidence given in one would be considered in the other where applicable.

The Appellants appealed from an assesment for the 1991 taxation year, notice of which was dated January 18, 1994.

Bowman J.T.C.C.: — These appeals are from assessments made under section 227.1 of the Income Tax Act in the amount of $31,187.44 for unpaid deductions for provincial and federal income tax, Canada Pension Plan and Unemployment

Archambault J.T.C.C.: — These are appeals by Point Grey Golf & Country Club (“Point Grey”) from reassessments for income tax by the Minister of National Revenue (“Minister”) in respect of the 1989, 1990 and 1991 taxation years (“relevant taxation

Garon J.T.C.C.: - These are appeals from reassessments dated January 26, 1995 made by the Minister of National of Revenue for the 1992 and 1993 taxation years. By these reassessments, the Minister of National Revenue disallowed maintenance payments in

Brule J.T.C.C. - Ms. Lerner, the Court appreciates the work and effort necessary for you and your apartments and for you to earn income from them. Your description of what needs to be done is quite understandable by the Court. So we