Hamlyn, T.C.C.J.:—For the taxation years 1982, 1983 and 1984 the shareholders of the appellant corporation (the "corporation") were Mayer Cytrin, Cipora Offman and Harry Offman. Mayer Cytrin held 50 per cent of the common shares; Cipora Offman and Harry Offman

Sarchuk, T.C.C.J.:—Garry K. Bolton appeals from an assessment of tax with respect to his 1987 taxation year. He has elected to have the informal procedure of the Tax Court of Canada Act apply, and in accordance with section 18, to limit his

Kempo, T.C.C.J.:—In its 1982 tax return the appellant reported a loss arising from the sale in that year of a property it had acquired as a result of the winding up of one of its subsidiaries. In notices of reassessment, all dated July 16,

Teskey, T.C.C.J.:—The appellant elected to have this appeal from an assessment of tax for its fiscal year ending March 31, 1988 heard pursuant to the informal procedure.

Teskey, T.C.C.J.:— The appellant elected to have his appeals from reassessment for the years 1989 and 1990 heard pursuant to the informal procedure.

Sarchuk, T.C.C.J.:—This is an appeal by Elke Veselinovic from reassessments of income tax and penalties for taxation years 1979,1980,1981 and 1982. The Minister reassessed on the basis that the appellant in computing her income failed to include benefits conferred