Beaubier, T.C.C.J.:—These matters were heard in Victoria, British Columbia, on September 29, 1992 and on February 9 and 10, 1993, jointly and on common evidence by consent. No. 90-3890(IT) is an appeal under the old procedure of this Court. No.

Tremblay, T.C.C.J.:—These appeals were heard on common evidence in Montreal, Quebec, on February 6, 1992.

Lamarre Proulx, T.C.C.J.:—These are appeals from reassessments for 1980, 1981, 1982 and 1983. These reassessments were made by the respondent using the net worth method. This method is used by the Minister of National Revenue (the "Minister") where bad

Mogan, T.C.C.J.:—The principal business of the appellant is to provide a hot oil service for producing wells of major oil companies. The service is provided by transporting a hot oil unit to a particular well; operating the unit at the well for a number of

P.R. Dussault, T.C.C.J.:— This is an appeal from a reassessment for the appellant's 1985 taxation year. By that reassessment the Minister of National Revenue ("the Minister”) added to the appellant's income the value of its work in progress at the end of its 1984

Bowman, T.C.C.J.:—For the 1984, 1985 and 1986 taxation years, the appellant was reassessed on the basis that his chief source of income was neither farming nor a combination of farming and some other source of income. Accordingly, the Minister of

Garon, T.C.C.J.:—The appellant, St-Germain Transport Ltée, hereinafter called” société St-Germain” or the "appellant corporation”, has appealed from reassessments dated February 1, 1989 for the 1980, 1981, 1982, 1983 and 1984 taxation years.

Tremblay, T.C.C.J.:— These appeals were heard on July 25 and 26, 1990, December 3, 4, 5 and 6, 1990, June 17, 20 and 21, 1991 and July 4 and 5, 1991, in Quebec City, Quebec.

Lamarr Proulx, T.C.C.J.:—The appellant is appealing by way of the informal procedure, the assessments of the Minister of National Revenue (the"Minister" for the years 1987 and 1988.

P.R. Dussault, T.C.C.J. (orally):—These are appeals from reassessments issued by the respondent in respect of the appellant's 1986 and 1987 taxation years. In those assessments, based on expert appraisals, the respondent reduced the value of gifts of