Lamarre Proulx, T.C.J.:—The appellant instituted an appeal in respect of the reassessments by the respondent Minister of National Revenue for the 1984 and 1985 taxation years.

Sobier, T.C.J.:—The appellant appeals the reassessment by the respondent for his 1981 taxation year whereby the respondent disallowed a deduction of $11,000 as an inventory write-down. This write-down was based on the appellant's assertion that his share of the

Mogan, T.CJ.:— This is an appeal from an assessment issued under subsection 227.1(1) of the Income Tax Act, R.S.C. 1952, c. 148 (am. S.C. 1970-71-72,

Lamarre Proulx, T.CJ.:—The appellant is appealing the assessment of income tax made by the respondent, the Minister of National Revenue, for the year 1988.

Bonner, T.C.J.:—At issue in this case is the method of computation of the income of a taxpayer whose business it is to buy, sell, lease and service products in cases in which that taxpayer sells such products after having leased or used them

Margeson, T.C.J.: — It was agreed at the commencement of the hearing that these cases would proceed on common evidence.

Mogan, T.CJ.:—The appellant was at all relevant times a director of and the president of Dresden Drywall Contracting Limited ("Dresden") a corporation engaged in the installation of drywall in Nova Scotia. When Dresden had financial difficulties and was forced

Margeson, T.C.J.: —These appeals are from assessments of the appellants as directors of Breton Industrial Marine Limited (the "Company") for unremitted income taxes by the Company for the years 1985 and 1986. A notice of assessment was sent to Iris

Taylor, T.CJ.: — These are appeals heard in Belleville, Ontario on June 5, 1991 against income tax assessments for the years 1982, 1983 and 1984, in which the taxpayer claimed business and travel expenses arising—in his opinion—out of several

Mogan, T.CJ.:— The issue in this case is a question of law construing paragraph 110(i)(a) and subsections (1.2) and (2.1) of section 110 of the Income Tax Act, R.S.C. 1952, c. 148 (am. S.C. 1970-71-72, c. 63) (the "Act") as those