St-Onge, T.C.J. [Orally] December 10, 1987:—The appeals of Mr. Kenneth D. Greenwood were heard on the 2nd day of September, 1987 and on the 7th day of December, 1987, at the City of Saskatoon, Saskatchewan.

Bonner, T.C.J.:—Counsel for the appellant herein has made a preliminary application for an order ”. . . allowing the Appellant's appeal on the ground that the reassessments and assessments referred to in the Notice of Appeal are nullities having been

Couture, C.J.T.C. [Translation]:—At the request of Mr. Longtin, C.A., the appellant's agent, some adjustments were made to the assessment by the so-called "net assets" method prepared by Mr. Edouard Lussier, the auditor for the Minister of National Revenue. However,

Kempo, T.C.J.:—Mr. Howes has appealed the respondent's reassessments of his 1982 and 1983 taxation years on the basis that the Minister had erred (a) in disallowing the amount of $433.56 for each of the said two years that was paid by the

Couture, C.J.T.C. [Translation]:—This is an appeal against an assessment issued by the respondent on March 18, 1985 for the 1981 taxation year.

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