Garon, T.C.J. [Orally]: —In this case, the appellant appeals an income tax reassessment dated April 25, 1989, whereby the respondent disallowed the deduction in the amount of $7,500 claimed by the appellant in computing his income for the 1986 taxation

Bonner, T.C.J.:—This is an appeal from an assessment of income tax for the 1988 taxation year. At issue is the question whether salary received by the appellant during the year is exempt from taxation by virtue of Article 19 of the

Garon, T.C.J. [Orally]: —In the present case, the appellant appeals reassessments for the 1981 and 1982 taxation years. The issue in these appeals has to do with the deductibility of a payment in the sum of $443,000 made in 1981 to Ville

Bonner, T.CJ.:—This is an appeal from an assessment of the appellant's liability 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"). The assessment was made in respect of the

Brulé, T.C.J.: —In November of 1988 the Minister issued a notice of assessment to the appellant informing him that he was being assessed as a director of Sirloin Steakhouse Restaurant Ltd. for federal income taxes, Nova Scotia income taxes,

Bonner, T.CJ.:—The appellants were directors of Friggstad Manufacturing Ltd. (the "Company") at the time of its collapse in the summer of 1984. The Company failed to remit to the respondent amounts withheld at source from the wages of its employees as

Lamarre Proulx, T.CJ.:—This is an appeal from a reassessment of income tax made by the respondent, the Minister of National Revenue, for the years 1980 and 1981.

Teskey, T.C.J. [Orally]:—The appellant appeals from an assessment wherein he was assessed pursuant to subsection 227(10) of the Income Tax Act, R.S.C. 1952, c. 148 (am. S.C. 1970-71-72, c. 63) (the "Act") as a director of R.F. Collins

Taylor, T.CJ.:—These are appeals heard in London, Ontario, on October 23, 1990, against income tax assessments for the years 1983, 1984 and 1985 in which the Minister of National Revenue assessed the appellant a stand-by charge for use of an automobile,

Sarchuk, T.CJ.:—The appeal of Martin Feed Mills Ltd. (MFM) is with respect to an assessment of its 1983 taxation year. The single issue before me arose as follows.