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,

Sarchuk, T.C.CJ.:—This is the appeal of Tri-Star Leasing (London) Inc. (TriStar) from assessments to tax with respect to its 1986, 1987 and 1988 taxation years.

Beaubier, T.C.C.J.:—These matters were heard together, on common evidence, by consent of all parties on February 12, 1992, on April 27, 28, 29, 1992, and May 1, 1992, in Winnipeg, Manitoba.

Mogan, T.C.C.J.:—The appellant is a farmer who resides near Goodsoil, Saskatchewan, a small community with a population of less than 300 located north-west of Saskatoon near the Alberta border. For his 1988 taxation year, the appellant claimed the" northern

Lamarre Proulx, T.C.C.J.:—The appellant appeals an income tax reassessment made by the respondent, the Minister of National Revenue (the"Minister") for the 1984 taxation year.

Sarchuk, T.C.C.J.:—The appeal of Melville Neuman with respect to his 1982 taxation year raises one issue, that being whether the dividend received by the appellants spouse paid on her Class" F” shares in Melru Ventures Inc. (Melru), was properly included