Garon, T.C.J.:—This is a case where the appellant appeals income tax assessments made by the Minister of National Revenue on November 4, 1985 with respect to its 1981, 1982 and 1983 taxation years.

Christie, T.C.J.:—The appellant was reassessed by the respondent regarding its 1981 and 1982 taxation years. It objected to the reassessments, but they were confirmed by the respondent by notice dated April 2,1987. This appeal ensued.

Bonner, T.C.J.:—The appellant appeals from assessments of income tax for the 1986 and 1987 taxation years. The appellant asserts that he is entitled to deduct in the computation of his income payments made by him at the rate of $200 per month

Lamarre Proulx, T.C.J.:—This is an appeal concerning the liability of directors pursuant to section 227.1 of the Income Tax Act (the Act). This appeal has been heard on common evidence with the appeals of eight other

Rip, T.C.J.: —Mr. Lee F. Smith appeals from an income tax assessment for 1986 which did not permit him to deduct, in computing his table income, an amount in accordance with paragraph 109(1)(b) of the Income Tax Act ("Act")

Rip, T.C.J.:—The issue in these appeals from income tax assessments for 1982 and 1983 is whether a housing unit was ever located on two properties disposed of by the appellant, Patrick Gerald Flanagan ("Flanagan"), and, if so, whether the properties were

Brule, T.CJ.: —

Sarchuk, T.C.J.:—James G. Ferguson appeals with respect to reassessments of income tax for his 1981, 1982, 1983 and 1984 taxation years. By these reassessments the Minister of National Revenue assessed the tax payable by the appellant for those taxation years,

Tremblay T.C.J.:—This appeal was heard on October 14, 1987 at Québec, Quebec.

Bonner, T.C.J.:— The appellant appeals from an assessment imposing liability for failure to withhold tax on a payment to a non-resident. The appellant was incorporated under the laws of Ontario in 1970. From 1970 to 1981 Donald A. Cromarty and Ronald