Christie, A.CJ.T.C.:— These appeals were heard together on common evidence. They relate to the 1984 taxation year of each appellant. In respect of that year the respondent reassessed Bhagat Ram Pallan by including in his income $142,491.49 being an alleged

Sarchuk, T.CJ.: —By notice of assessment number 603910 dated November 7, 1986 the respondent assessed the appellant Donald Lindsay in the amount of $36,036.18 under subsection 160(2) of the Income Tax Act (the Act) as a

Lamarre Proulx, T.C.J.:—This appeal was heard at the same time as that of Mr. Jean Leduc, as the parties asked that the evidence be joined for these appeals.

Garon, T.C.J.:—These appeals concern income tax assessments dated July 6, 1987 and made by the respondent Minister of National Revenue for the taxation years 1980 to 1987 inclusive.

Lamarre Proulx, T.C.J.: —The appellant appeals from a reassessment of tax in respect of the 1985 taxation year. The appeal concerns the requirements of subsection 56.1(3) of the Income Tax Act (the Act) for its application and

Lamarre Proulx, T.C.J.: —This is an appeal from a reassessment relating to the appellant's 1981 taxation year. The main issue is the market value of two properties on December 31, 1971. The other issues concern certain expenses of sale,

Taylor, T.C.J.: These are appeals heard on common evidence in Calgary, Alberta, on October 25, 1989, against assessments by the Minister of National Revenue, for the failure to remit deductions withheld from wages paid to employees. At the commencement of

Brulé, T.C.J.:—This is an appeal from a reassessment by the Minister of National Revenue with respect to the appellant's 1984 taxation year wherein it had claimed that the purchase of a piece of property was inventory whereas the Minister determined that

Sarchuk, T.C.J.: —The taxpayers appeal from reassessments of their respective 1981 taxation year. By consent of all parties the appeals were heard together on common evidence.

Bonner, T.C.J.:—Julius Leonhardt, a farmer, died on April 18, 1974. His widow, Agnes Leonhardt, survived him. At the time of his death Julius Leonhardt owned a farm. Under his will, Agnes Leonhardt was entitled during her lifetime to the income from