Rip, T.CJ.:—Harry Byrt ("Byrt") appeals from two assessments of tax, both made 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") arising out of the liability of directors

Margeson, T.C.J.:—The appellant seeks to have vacated the assessment of the Minister numbered 558353 made against it under subsection 224(4) of the Income Tax Act, R.S.C. 1952, c. 148 (am. S.C. 1970-71-72, c. 63) (the "Act"). The

Christie, A.C.].T.C.:—The period in respect of which the appellant's liability to tax is in dispute is 1980. In that year he resided in British Columbia and had employment income in the United States which, when converted to Canadian currency, amounted

Taylor, T.CJ.:—This is an appeal heard in Winnipeg, Manitoba, on May 2, 1991, against an income tax assessment for the year 1984, in which the Minister of National Revenue ("respondent") reduced the net spousal deduction claimed from $1,944.38 to nil,

Lamarre Proulx, T.C.J: — This appeal concerns a penalty levied by the respondent, the Minister of National Revenue, pursuant to subsection 163(1) of the Income Tax Act, R.S.C. 1952, c. 148 (am. S.C. 1970-71-72, c. 63) (the

Taylor, T.C.J.: —This is an appeal heard in Winnipeg, Manitoba, on April 29, 1991, against an assessment dated April 20, 1989 under subsection 227(10) of the Income Tax Act, R.S.C. 1952, c. 148 (am. S.C. 1970-71-72, c. 63) (the

Brulé, T.CJ.:— These appeals were heard on common evidence and involve assessments by the respondent against each of the appellants. The assessments are dated January 26, 1989 and involve the three appellants as former directors of Hankin Management Services

Christie, A.CJ.T.C.:—The years under review are 1982, 1983, 1984 and 1985. In reassessing the appellants liability to income tax for those years the respondent assigned specified values to benefits received by the appellant in each year as a shareholder of

Kempo, T.C.J. [Orally] : — I am delivering these reasons for judgment orally, however I expressly reserve the right to edit and expand upon them subsequently if need be and I reserve the right to correct my arithmetic if it should happen to

Rip, T.CJ.: —Radiant Properties Inc. ("Radiant"), the appellant, appeals from an income tax assessment for its 1987 nation year in which the respondent included in income all of the profit from a disposition of real property. The appellant claims the