Tremblay, TCJ:—This case was heard on June 9, 1983 at the city of London, Ontario.

Goetz, TCJ [ORALLY]:—This is an appeal with respect to the appellant’s 1978, 1979 and 1980 taxation years.

Rip, TCJ:—These are appeals by the appellant in respect of its 1975, 1976 and 1977 taxation years which were heard together under common evidence. The appellant is a non-resident insurer carrying on the business of general insurance in Canada and

Brulé, TCJ:—This is an appeal to determine whether or not the appellant, Mr Lucien Duperron, must include in his income for 1980, the sum of $13,250 received by him by virtue of his employment in accordance with paragraph 6(1)(b) of the

Bonner, TCJ:—The appellant appeals from assessments of income tax for the 1977 and 1978 taxation years. The Minister, on assessment, proceeded on the basis that subsection 31(1) of the Income Tax Act applied to restrict the deduction

Cardin, TCJ:—The appeal of Mr Joseph Sobkow is from an assessment of tax with respect to the 1980 taxation year by which the Minister of National Revenue levied an instalment interest charge in the amount of $93.66 in accordance with the provisions of section

Goetz, TCJ:—This is an appeal by the appellant relating to his 1977, 1978 and 1979 taxation years.

Kempo, TCJ:—This is an application by the applicant made pursuant to section 167 of the Income Tax Act (the “Act”) to extend the time within which an appeal may be instituted in repect of his 1978 and 1979 taxation years.

Taylor, TCJ [ORALLY]:—I have prepared notes in respect of the application of Dennis A Demeria for an extension of time within which to file notices of objection for his 1978, 1979 and 1980 taxation years.

Brulé, TCJ:—This is a joint application by Paul E. Caouette and by Yvonne Caouette made pursuant to section 167 of the Income Tax Act to extend the time within which notices of appeal may be instituted to the Tax Court of