Sobier, T.C.J.: —The appellant appeals the reassessments of the respondent whereby the respondent disallowed the federal sales tax credits claimed in the 1988 and 1989 taxation years.

Taylor, T.C.J.:—These are appeals heard in Belleville, Ontario, on June 4, 1991, against income tax assessments for the years 1984 and 1985 in which the Minister of National Revenue ("respondent") disallowed certain expenses as follows:

Rip, T.CJ.:—This is an appeal from an assessment of tax 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") for an amount payable by Joseph Leung, the

Rip, T.CJ.:—The appellant, James G. Morecroft ("Morecroft") appeals from his assessment for 1988 on the basis that he is entitled to a Northern Residence deduction of $4,050 since he resided in a prescribed area throughout a period of six months or

Teskey, T.CJ.:—The appellant appeals his reassessment for the year 1987 wherein the respondent determined that the appellant had received, by virtue of him being a director of Electromagnetic Inc. (O.E.X.), income from stock options of $335,925 in accordance with

Mogan, T.CJ.:— The appellant and his former wife whom I I shall refer to as "W" were married in 1975. There were two children born of the marriage: Laura born in 1976 and Graham born in 1981. The appellant and W separated in 1986

Tremblay, T.CJ.:—This appeal was heard on June 5, 1990, in the City of Halifax, Nova Scotia, It was taken under advisement on reception of the last argument on July 30, 1990.

Couture, C.T.C.J. [Translation] :—The appellant is not disputing the validity of the assessments, but is asking the Court to issue an order directing the respondent to refund amounts of $1,317.04 and $1,318.90 for the 1984 and 1985 taxation years, which

Rip, T.C.J.:—The appellant, Constant Charleson ("Charleson") has appealed income tax assessments for 1982, 1983, 1984 and 1985 on the basis that in those years he was exempt from tax since he was a registered Indian pursuant to the provisions of the

Tremblay, T.C.J.: —This appeal was heard on September 25, 1989 at the City of Montreal, Quebec.