Mogan. T.C.J.:—The issue in this appeal is whether the appellant, as director of a corporation, is personally liable under subsection 227.1(1) of the Income Tax Act, R.S.C. 1952, c. 148 (am. S.C. 1970-71-72, c. 63) (the “Act’’) to pay

Christie, A.CJ.T.C.:—The first question that must be addressed and answered in determining this appeal is: Do its facts regarded in conjunction with paragraphs 60(b) and (c.1) of the Income Tax Act, R.S.C. 1952, c. 148 (am. S.C. 1970-71-72, c.

Bonner, T.C.J.:—This is an appeal from an assessment of income for the 1985 taxation year. During that year he sold shares of Wilde Brothers Farms Ltd. (hereafter "the company"). The issue is whether the appellant is a person who disposed of "qualified farm

Tremblay, T.C.J.:—This appeal was heard at the City of Regina, Saskatchewan.

Mogan, T.C.J.: — In 1985, the appellant sold a parcel of land located at 904 Howe Street, Vancouver, British Columbia for a price of $3,500,000. The legal description of the land was:

Mogan, T.C.J.: —In August 1969, the appellant and one Charles Mitchell purchased 159 acres of land (a quarter section) 4 miles west of the Edmonton City limits. The purchase price was $76,000. The land was in an agricultural area and adjoined

Mogan, T.C.J. [Orally]:—These six appeals were set down for hearing to commence at Toronto on Tuesday, June 18, 1991 by a letter from the Court dated February 14, 1991 addressed to counsel for the respondent, with a copy to counsel for the

Brulé, T.CJ.:—The appellant appeals from reassessments of his 1981 and 1982 taxation years, which reassessments were arrived at by the net worth method.

Rip, T.C.J.:— This is an appeal from an assessment, notice of which is dated July 25, 1986, in which the Minister of National Revenue, the respondent, assessed Gladys Winsor, the appellant, in the sum of $41,999 pursuant to the provisions of

Sobier, T.C.J.:— The appellant appeals the reassessment of the respondent with respect to its 1987 taxation year whereby, the respondent disallowed as a current expense $100,000 paid by the appellant relating to the acquisition of a customer list and treated