Christie, A.C.J.T.C.C.:—These appeals pertain to reassessments by the respondent regarding the appellant's 1984 and 1985 taxation years. In reassessing he added $76,723 to income for 1984 and $85,056 for 1985.

Garon, T.C.C.J.:—This is an appeal from a reassessment dated May 12, 1988, in respect of the appellants 1987 taxation year. By this reassessment the Minister of National Revenue reduced the investment tax credit from $31,609 to $22,204. This reduction in

Mogan, T.C.C.}. (orally):—There are a number of issues in this appeal and, while the facts are fresh in my mind, I propose to give my decision this afternoon on certain issues and reserve with respect to certain others.

Allan, T.C.C.J.:—In this case the appellant has claimed expenses personally incurred by him during the taxation year which have been disallowed by the Minister on the basis that they were capital in nature and not his expenses, but those of a company which took

Garon, T.C.C.J. (orally):—These cases are appeals from reassessments dated June 16, 1989 relating to the 1985, 1986 and 1987 taxation years. By these assessments, the Minister of National Revenue decided that as a result of a transaction dated June 26, 1985, which will

Bonner, T.C.C.J.:—The appellant appeals from assessments of income for the 1982, 1983 and 1984 taxation years of its predecessor V.S. Services Ltd.. At all relevant times it was part of a group of corporations which carried on the business of offering

Beaubier, T.C.C.J.: This matter was heard at Regina, Saskatchewan, on March 20, 1992.

Sobier, T.C.C.J.:—The appellant appeals from the reassessments by the respondent with respect to the 1983, 1984 and 1985 taxation years, whereby the respondent disallowed the deduction by the appellant of contributions made by her to Donald R. Anderson Associates

Tremblay, T.C.CJ.:—This appeal was heard on September 25, 1991, in the city of Montréal, Quebec.

Mogan, T.C.C.J.:—At all material times, the appellant was a substantial shareholder of Allcom Data Ltd. (referred to herein as "ADL") a Canadian- controlled private corporation as defined in the Income Tax Act, R.S.C. 1952,