Sarchuk, T.C.C.J.:—This is an appeal from assessments of tax made by the Minister of National Revenue (the Minister) with respect to the appellant's 1986, 1987 and 1988 taxation years. By these assessments the Minister included shareholder loan benefits in the

P.R. Dussault, T.C.C.J.:—This is an appeal from an assessment by the Minister of National Revenue (the"Minister") in respect of the appellant's 1986 taxation year. In assessing the appellant, the Minister relied, inter alia, on the facts

Bowman, T.C.C.J.:—This appeal, from an assessment for the 1987taxation year, was heard under the informal procedure of this court and has to do with an amount of $12,000 which the Minister of National Revenue included in the appellant's income under

Rip, T.C.C.J.:—The executors of the Estate of the late George A. Richardson ("Estate") disagree with the respondent, the Minister of National Revenue ("Minister"), as to the value of 75,000 Cheyenne Petroleum Corporation ("Cheyenne") shares issued to George A.

Brulé, T.C.C.l.:—This is an appeal under the general procedure of the Tax Court involving the taxation years of 1986 and 1987 wherein the appellant was assessed on income account for the sale of two properties. In his income tax returns the

Brulé, T.C.C.J.:—This appeal involves the appellant's 1982, 1983 and 1984 taxation years in which the Minister of National Revenue ("Minister") disallowed certain expenses claimed from underwater diving operations on the grounds that the taxpayer was not carrying on

Sarchuk, T.C.C.J.:—These are appeals by Paul Voloudakis (Voloudakis) and Aleka Voloudakis (Aleka) from assessments of income tax for their respective 1986, 1987, 1988 and 1989 taxation years. The appeals were, on consent, heard at the same time.

Brulé, T.C.C.l.:—ln this appeal the taxpayer was refused a deduction of $46,000 in his 1986 taxation year which was incurred as a licensing expense. The Minister of National Revenue ("Minister") treated the amount as an eligible capital expenditure as opposed

Archambault, T.C.C.J.:—These appeals, governed by the informal procedure, are from income tax assessments in respect of the 1989 and 1990 taxation years. The respondent disallowed $10,100 and $7,500 for the 1989 and 1990 taxation years respectively which amounts had

Rip, T.C.C.J.:—In appealing an assessment for 1990, the appellant complains that her section 7 and section 15 rights under the Canadian Charter of Rights and Freedoms ("Charter") have been infringed upon because paragraph 56(1)(b)