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.

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