Tremblay T.C.J. [Translation]:—This appeal was heard on January 28, 1991 in the city of Sherbrooke, Quebec.

Goetz, T.CJ.: —In 1964 Stellio Bulietta incorporated Stan’s Transmission Centre Ltd., hereinafter referred to as ("Stan's") of Vancouver, British Columbia. Mr. Bulietta held 51 per cent of the corporation, his wife Anne held the remaining 49 per cent or

Sobier, T.C.J.: —The appellant appeals the reassessment by the respondent of his income tax for the 1985 taxation year whereby the respondent:

Dubienski, D.T.CJ.:— The appellant is the president of a conglomerate of companies under the corporate name of Jecco Group (hereinafter referred to as "Jecco"). This group carried on many businesses, including real estate developments and the assisting of financing

Taylor. T.CJ.:—This is an appeal heard in Edmonton, Alberta, on July 29, 1991, against an income tax assessment for the year 1988. The point at issue is the disallowance by the Minister of National Revenue ("respondent") of a claim by the taxpayer

Sobier, T.CJ.:—The appellant appeals from an assessment by the Minister of National Revenue (the "Minister") pursuant to section 160 of the Income Tax Act, R.S.C. 1952, c. 148 (am. S.C. 1970-71-72, c. 63) (the "Act"). The Minister

Lamarre Proulx, T.C.J. [Translation]:—This is an appeal from an assessment for benefit repayment under Part VII of the Unemployment Insurance Act, R.S.C. 1985, c. U-1 (the "Act") that, more specifically, concerns the application of

Kempo, T.CJ.:—These appeals involve the taxation years of 1984 and 1985 wherein the appellant disputed the respondent's reassessments involving the characterization of his dispositions of securities as being on income account. The appellant's pleaded position was that

Tremblay, T.CJ.:—This appeal was heard on common evidence with the appeal of Albert Cloutier (86-1583(IT)) in Quebec City, Quebec, on December 6, 1988. The arguments were heard on January 5 and 6, 1989, in Quebec City, and the case was taken under

Tremblay, T.CJ.:—This appeal was heard on common evidence with the appeal of Mercerie Manic Inc. (86-1580(IT) in Quebec City, Quebec, on December 6, 1988. The arguments were heard on January 5 and 6, 1989, in Quebec City, and the case was taken