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.

Beaubier, T.CJ.:—This matter was heard in Fredericton, New Brunswick, on April 12, 1991.

Sobier. T.C.J.:—Prior to the hearing of the appeal, the appellant objected to the filing of the reply to the notice of appeal by the Minister invoking Rule 7 of the Rules of the Tax Review Board which read

Sobier, T.CJ.:— The appellant appeals from reassessments of the respondent for the 1986 and 1987 taxation years whereby the respondent disallowed as medical expenses certain tuition and other fees paid by the appellant to the Fraser Academy.