Bonner, J.T.C.C. (orally):—1 will deal first with the technical matters. There was no assessment of tax for the 1986 taxation year. Rather the appellant was notified that no tax was payable and in accordance with the principle laid down by the

Christie, A.C.J.T.C.C. (orally):—1 shall now deliver the reasons for judgment that shall issue in the appeals of Alan C. Gregory v. The Queen.

Lamarre, Proulx, J.T.C.C.:—At issue are two motions, one from the appellant, the other from the respondent, heard simultaneously. In his motion filed on October 28, 1993, the appellant asked that the respondent file a list as well as a complete

Sarchuk, J.T.C.C. (orally):—These appeals concern assessments of tax with respect to the appellant’s 1986 and 1987 taxation years. In assessing the appellant for the 1986 taxation year, the Minister of National Revenue included in income an amount of

Beaubier, J.T.C.C.:—This appeal pursuant to the General Procedure of this Court was heard at Vancouver, British Columbia on February 2, 7 and 9, 1994. The appellant called the following witnesses:

Taylor, J.T.C.C.:—These are appeals under the informal procedure, heard in Calgary, Alberta, on December 8, 1993, against income tax assessments for the taxation years 1988 and 1989, in which the Minister of National Revenue increased the reported income of

Bowman, J.T.C.C.:—This appeal is from a reassessment for the 1991 taxation year under which the late Mrs. Chadwick was treated on having received a dividend on the redemption of her shares rather than a capital gain on the sale thereof.

Sarchuk, J.T.C.C.:—This is an appeal by the Toronto-Dominion Bank (the bank) from an assessment by the Minister of National Revenue (the Minister) made on the basis that pursuant to subsection 153(1.3) of the Income Tax Act, R.S.C. 1952,

Rip, J.T.C.C. (orally):—The facts are not an issue, your credibility is not questioned by the Minister of National Revenue. The facts are that you were employed as a tax accountant in 1989 with the Royal Bank of Canada. You resided in

Garon, J.T.C.C.:—These are appeals from income tax assessments dated March 16, 1990, for each of the seven appellants for the 1987 and 1988 taxation years. In those assessments for 1987, the Minister of National Revenue included in computing the income