Rip, T.C.C.J.:—Jaans Leasing Ltd. ("Jaans") paid both cash and stock dividends to its shareholders in 1982. At the time the dividends were paid Jaans had satisfied all past assessments for its 1975 to 1981 taxation years. After 1982 reassessments of tax

St-Onge, T.C.C.J.:—The appeals of François Fiore and Gino Fiore were heard on common evidence on the twenty-ninth (29th) of April nineteen hundred and ninety-two (1992) in the city of Montréal, province of Quebec.

Bonner, T.C.C.J.:—This is an appeal from an assessment of income tax for the 1988 taxation year. On assessment the Minister of National Revenue ("Minister") included in income pursuant to subsection 7(1) of the Income Tax Act, R.S.C.

Sarchuk, T.C.C.J.:—Kamsel Leasing Inc. (Kamsel) is incorporated pursuant to the laws of the Province of Ontario and carries on the business of leasing chattels and equipment. It appeals from reassessments to tax with respect to its 1984, 1985 and 1986

Tremblay, T.C.CJ.:—This appeal was heard on April 8, 1992 in Sherbrooke, Quebec. The last written arguments were filed on May 29, 1992.

Tremblay, T.C.C.J.:— This appeal was heard in Quebec City on April 28, 1992.

Couture, C.T.C.C.J.:—This appeal was heard under the rules concerning the informal procedure.

Mogan, T.C.C.J.:—The only issue in this appeal is to determine the fair market value as at December 31, 1971 of a certain parcel of land located at the east end of the City of Hamilton, Ontario. From 1951 to 1986, the appellant owned

Tremblay, T.C.C.J.:—These appeals were heard on common evidence on April 28, 1992 at Québec City, Quebec.

Tremblay, T.C.C.J.:—This appeal was heard at Montréal, Québec on February 7, 1992.