Rip, T.C.J.: —The appellant Tony Papa failed to file a return of income for 1982 with the respondent the Minister of National Revenue, Taxation. In accordance with subsection 152(7) the Minister assessed Mr. Papa tax payable for 1982 under Part

Bonner, T.C.J.:— This appellant appeals from an assessment of income tax for the 1984 taxation year. The only issue raised by the pleadings is whether amounts deducted at source from the appellant's salary and paid into a pension fund as required

Rip, T.C.J.:—The appellant, Mary Jane Soper, appeals income tax assessments for 1977,1978,1979 and 1980 in which the respondent, the Minister of National Revenue, added to her income as a benefit or advantage conferred on her qua shareholder by

Brulé, T.C.J.:— The present appeals heard in Calgary, Alberta, on the 23rd day of June, 1987, are from reassessments in respect of the 1977, 1978 and 1979 taxation years, by which the Minister of National Revenue added to the appellant's income for

Rip, T.C.J.:—The appellant Wayne Royce Masson appeals from notices of assessment issued by the respondent Minister of National Revenue, Taxation, for the 1978 to 1982 taxation years inclusive wherein the Minister, pursuant to subsection 31(1) of the Income

Tremblay, T.C.J.:—This appeal was heard on November 6, 1986 in the City of Montréal, Québec.

Taylor, T.C.J.:—These are appeals heard on common evidence, in Halifax, Nova Scotia, on May 28, 1987, against income tax assessments based upon income allegedly unreported by the taxpayers. Essentially the Minister had performed a “net worth" assessment on Mr.

Sarchuk, T.C.J.: —Ellaman Holdings Inc. (Ellaman) appeals with respect to a reassessment of tax for its 1980 taxation year. The appellant is a corporation incorporated under the laws of the Province of Ontario. It contends that in the 1980 taxation

Couture, C.J.T.C.:—The appellant in computing his income for his 1979, 1980 and 1981 taxation years deducted losses in the amounts of $7,532.32, $10,591.08 and $5,989.13 which he alleged were incurred in pursuing writing activities. The respondent in assessing the

Kempo, T.C.J.:—The appellant, Mel-Bar Ranches Ltd. ("Mel-Bar"), appeals its tax liability for the 1979 and 1981 taxation years. As its tax for the 1980 taxation year was assessed as nil, the appellant had served the respondent with formal notice to