Couture, C.J.T.C.:—These appeals were heard on common evidence and are from assessments issued by the respondent in accordance with the provisions of subsection 227.1(1) of the Income Tax Act ("the Act").

Kempo, T.C.J.;—The appellant's appeal concerns its 1983 fiscal year ending October 31. The respondent assessed a Part II corporate distribution tax payable under subsection 181(1) of the Income Tax Act (the "Act"). A taxable dividend, when

Mogan, T.C.J.: —In 1987, the appellant was paid $10,000 by his employer in connection with the relocation of his work from Moncton, New Brunswick to Winnipeg, Manitoba. The issue in this appeal is whether the appellant is required to include

Rip, T.CJ.:—On May 4, 1979 a meeting of the directors of Soudures Chagnon Ltée, the appellant, adopted a resolution providing inter alia as follows:

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Garon, T.C.J.: —This is an appeal from an income tax assessment issued by the respondent on January 19, 1984.

Teskey, T.C.J.:—The appeals of Louis Ganci (Louis) and Guy Ganci (Guy) were heard together on common evidence. They appeal their 1984, 1985 and 1986 reassessments wherein the Minister classified the appellants as “Class 2" farmers as defined by Moldowan,

Tremblay, T.C.J.:—The hearing of this application for an extension of time was held on March 28, 1989, in Québec, Québec.

Christie, A.C.J.T.C.:—This is a test case. It is agreed that its disposition shall apply to 11 other appeals. [1]

Mogan, T.C.J.:—The appellant was a partner in a general partnership formed under the laws of British Columbia and under the firm name and style "Kanvan Group" (the "Partnership"). The purpose of the Partnership was to purchase certain land; to plan,

Sarchuk, T.C.J.:—Mark Harding appeals from reassessments made by the respondent with respect to his 1979 to 1985 taxation years inclusive. Initially a number of issues were before me; however the parties have consented to judgment being issued by this Court