Christie, CJ:—The appellant appeals regarding interest levied against him in relation to his 1980 taxation year and a late filing penalty for the same year. The interest was imposed pursuant to subsection 161(1) of the Income Tax Act

Tremblay, TCJ [TRANSLATION]:—This case was heard on April 11, 1983 in the city of Montreal, Quebec.

Tremblay, TCJ [TRANSLATION]:—This case was heard on June 27, 1983 in the city of Montreal, Quebec.

Taylor, TCJ [TRANSLATION]:—This is an appeal that was heard on June 13 and 14, 1983, at Montreal, Quebec, from an income tax assessment for 1976 in which the Minister of National Revenue taxed a sum of $125,000 from the sale of an

Taylor, TCJ:—The following motion was heard at Toronto, Ontario, on September 19, 1983:

Taylor, TCJ:—These appeals, heard in London, Ontario, on August 31, 1983, relate to income tax assessments for the years 1978, 1979 and 1980 in which the Minister of National Revenue assessed as on income account rather than on capital account the

Rip, TCJ [ORALLY]:—This is the appeal of William Charun and the Minister of National Revenue.

Bonner, TCJ:—Halifax Cablevision Limited (hereinafter “Halifax”) appeals from assessments of income tax for the 1977 to 1980 taxation years. Dartmouth Cable TV Limited (hereinafter “Dartmouth”) appeals from assess- ments of income tax for the 1978 to 1980 taxation

Rip, TCJ [ORALLY]:—This is the appeal of William James Foster and the Minister of National Revenue.

This is an appeal from an assessment of income tax for the appellant’s 1979 taxation year.

St-Onge, TCJ:—The appeals of these companies were heard on common evidence on June 22, 1983 in the City of Penticton, British Columbia and the issue is whether these companies were associated in the appellants’ 1975, 1976 and 1977 taxation years.