Couture, C.J.T.C. [Translation]:—These appeals concern the 1980, 1981, 1983 and 1984 taxation years.

The facts as admitted by both parties may be summarized as follows:

Taylor, T.C.J.: —This is an appeal heard in Toronto, Ontario, on August 22, 1988, against an income tax assessment for the year 1983 in which the Minister of National Revenue assessed on the basis that Mr. Floro was an employee, rather

Couture, C.J.T.C. [Translation]:—This is an appeal from an assessment dated May 7, 1986 for the 1985 taxation year.

Couture, C.J.T.C. [Translation]:—The appellant is appealing an assessment issued by the respondent on September 19, 1985 for the 1982 taxation year under which the respondent disallowed a deduction of $10,636 in the computation of her income. She submits that

Couture, C.J.T.C. [Translation]:—The taxpayer appealed from an assessment dated May 22, 1986, for the 1985 taxation year, according to which the respondent rejected the appellant's arguments that the amount of $21,099.62 which he received on cancellation of a

Couture, C.J.T.C. [Translation]: —Marcel Castonguay, a civil engineer whose specialty, according to his testimony, is in maritime work such as building booms, foundations, and so on, appealed from an income tax assessment dated April 2, 1986.

Sarchuk, T.C.J.: —257324 Ontario Limited, appeals from a reassessment of income tax with respect to its 1981 taxation year.

Rip, T.CJ.: —Mrs. Rosanna Fontaine, the appellant, has appealed notices of reassessment for 1980, 1981, 1982 and 1983; in making each reassessment the Minister of National Revenue, the respondent, reduced the amount of reserve claimed by the appellant

Bonner, T.CJ.:— This is an appeal from an assessment of income tax for the appellant's 1978 taxation year. On assessment the respondent added to the declared income the sum of $20,000 as an "unrepaid shareholder's loan". In doing so the respondent

Brulé, T.C.J.:—This is an appeal from reassessments of the taxpayer's 1981, 1982, 1983 and 1984 taxation years, from six different issues, the particulars of which are set out below.