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

Rip, J.C.I.:—La question en litige dans ces appels à l'encontre des avis de cotisation a l’égard des années d’imposition 1981 et 1982 est de savoir si les montants de 29 760,00 $ et de 13 825,00 $ reçus à titre d'octroi du gouvernement du Nouveau-Brunswick

Rip, T.C.J.:— Financial Collection Agencies (Quebec) Ltd. ("Quebec"), the appellant, appeals from an income tax assessment for its 1985 taxation year, dated May 1, 1987, in which the Minister of National Revenue, the respondent, treated the appellant's gain on

Garon, J.T.C.C.: — This is a case where the appellant appeals a reassessment dated December 7, 1987, in respect of the 1984 taxation year. By this reassessment, the respondent disallowed the full amount of the allowable business investment loss in

Lamarre Proulx, T.C.J.:—The appellant appeals reassessments of tax made pursuant to sections 215 and 227 of the Income Tax Act (the Act) involving non-resident tax.

Goetz, T.C.J.:— This appeal relates to a notice of assessment dated September 13, 1984 for the appellant's 1982 taxation year in respect of the appellant's alleged liability under subsection 227.1(1) of the Income Tax Act claiming the

Kempo, T.C.J.:— On consent application, the appeals were joined for hearing on common evidence. All of the appellants, in the 1985 and 1986 taxation years, were employed by McKay Pontiac Buick (1979) Ltd. (the "dealership") and each, in computing their