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

Sarchuk, T.C.J.:— The appeals of Newton Ready-Mix Ltd. are from reassessments of income tax for its 1984 and 1985 taxation years. In filing its returns for those years the appellant included interest income in the amounts of $39,108 and $41,156, which

Sarchuck, T.C.J.:—The appeal of Barbara Kostiuk is from Assessment Number 516319 dated April 2, 1986 issued pursuant to the provisions of subsection 160(2) of the Income Tax Act (the Act) and is made in respect of a transfer

Brule, T.C.J.: —This is an appeal from an income tax reassessment by the Minister of the appellant's 1981 taxation year. The parties proceeded by way of an agreed statement of facts which is herewith reproduced, other than references to certain

Taylor, T.C.J.:—These are appeals heard on common evidence at Toronto, Ontario, on July 5, 1989 against income tax assessments which disallowed the following amounts “paid for advertising on U.S. television stations":

Tremblay T.CJ.:—This appeal was heard on October 14, 1987 at Quebec, Quebec, on common evidence with the appeal of Sylvio Gendron (85-1635 (IT)).

Rowe, T.C.J.: —This is the matter of Arthur E. Walton and the Minister of National Revenue.

Mogan, T.CJ.:— The issue in this appeal is whether the words “capital property" in paragraph 80(1)(b) of the Income Tax Act (the "Act") includes a taxpayer's “principal residence” as those words are defined in paragraph 54(g) of

Sarchuk, T.C.J.:—The appeal of Barbara Kostiuk is from a reassessment of income tax in respect of the 1981 taxation year in which the respondent, in accordance with the provisions of subparagraph 69(1)(b)(i) of the Income Tax Act (the

Taylor, T.C.J.:— These are appeals heard in Toronto on July 7, 1989 against income tax assessments for the years 1978, 1979 and 1981, in which the M.N.R. reassessed as follows:

1978