Beaubier, T.C.J.:—This appeal was heard in Saskatoon, Saskatchewan, on October 3, 1990.

Three matters are at issue.

Sobier, T.C.J.:—This is an appeal by the appellant, Allan Vidler, against an assessment, notice of which was dated October 24, 1988, under which the appellant was assessed by the Minister of National Revenue under section 227.1 of the Income

Lamarre Proulx, T.C.J.:— These appeals were heard on common evidence. They concern assessments issued by the respondent under section 227.1 of the Income Tax Act, R.S.C. 1952, c. 148 (am. S.C. 1970-71-72, c. 63) (the "Act"),

Taylor, T.C.J.: —These are appeals heard in Toronto, Ontario, on September 1, 1989 and November 3, 1989 against income tax assessments for the years 1983, 1984 and 1985 in which dividends received by the appellant in the amounts of $51,000,

Rowe, T.C.J. [Orally]:—The appellant appeals from a reassessment of income tax with respect to its 1984 taxation year. The appellant concedes the following assumptions are correct as set out in paragraph 2(a) to (h) inclusive of the respondent's reply to

Rip, T.C.J.: —Douglas J. Squires ("Squires"), the appellant, appeals from reassessments of tax for 1985 and 1986 in which the Minister of National Revenue, the respondent, increased his tax liabilities by reducing deductions claimed for past service pension

Taylor, T.C.J.:—These are appeals heard on common evidence at Regina, Saskatchewan, on September 25, 1990, against assessments dated February 28, 1989, under subsection 227(10) of the Income Tax Act, R.S.C. 1952, c. 148 (am. S.C. 1970-71-72,

Christie, A.CJ.T.C.: —Immediately before July 27, 1982, the appellant was employed as president of Spalding Canada, a division of Questor Commercial Inc., ("Spalding"). On that date they severed their relationship on these terms: the appellant received $120,000