Bonner, T.C.C.J.:— The appellant appeals from an assessment of liability arising under subsection 227.1(1) of the Income Tax Act, R.S.C. 1952, c. 148 (am. S.C. 1970-71-72, c. 63) (the "Act") in respect of failures by Northumberland

Kempo, T.C.C.J. (orally):—These informal procedure appeals pertain to Mr. Salamon's 1988, 1989 and 1990 taxation years.

Kempo, T.C.CJ. (orally):—These informal procedure appeals concern the appellant's taxation years ending October 31, 1989 and October 31, 1990. They arise from reassessments by the Minister of National Revenue (the"Minister") as particularized in the reply to the

Sarchuk, T.C.C.J.:—B & M Carriers Ltd. appeals from a determination of loss with respect to the 1982 taxation year and from a reassessment for the 1987 taxation year.

P.R. Dussault, T.C.C.J.:— These matters were heard together on common evidence. The appeals of Gestion Guy Ménard Inc. ("Gestion") concern its 1985, 1986, 1987 and 1988 taxation years. The appeals of Guy Ménard relate to his 1986 and 1987

Sarchuk T.C.C.J.:— Philip V. Esnouf (Esnouf) appeals from reassessments of tax for the 1986, 1987 and 1988 taxation years. In each of the years in issue Esnouf claimed expenses allegedly incurred either in the course of employment or in the course

Kempo, T.C.C.J. (orally):—These appeals brought under the informal procedure concerned the 1986, 1987 and 1988 taxation years of the appellants, the Drs. Prakash Shah, Azra Shah, Rashmi Clerk and Shirish Clerk, appeal numbers 92-693, 92-692, 92-694 and 92-691

P.R. Dussault, T.C.C.J.:—I find myself obliged in this case, as in others, to dismiss the appeal.

Lamarre Proulx, T.C.C.J.:—The appellant is appealing from a tax assessment made by the respondent, the Minister of National Revenue (the Minister"), for 1982.

O'Connor, T.C.C.J.:—This appeal was heard in Toronto, Ontario on July 27, 1993. It is pursuant to the informal procedure of this Court and concerns the appellant's 1991 taxation year.