Taylor, T.CJ.:—This is an application for an extension of time within which to file notices of objection to notices of assessment dated August 29, 1989 for the taxation years 1983 and 1984. Mr. Michael's income tax returns for these years had been

Brulé, T.C.J. [Orally]: —In the matter of Michael Malowitz, applicant, versus the Minister of National Revenue, respondent.

Mogan, T.C.J.:—For the 1986 and 1987 taxation years, the appellant reported income from an active business carried on in Canada and claimed the small business deduction under subsection 125(1) of the Income Tax Act, R.S.C. 1952, c.

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.