Garon J.T.C.C.:-This is an appeal from a reassessment dated January 2, 1990 for the 1985 taxation year. By his reassessment the Minister of National Revenue imposed, inter alia, penalties in the amount of $11,569.15 and arrears interest to

O’Connor J.T.C.C.:—These appeals were heard together in Saskatoon, Saskatchewan on January 11, 1995 pursuant to the informal procedure of this Court and relate to the appellant’s 1990, 1991 and 1992 taxation years.

Sarchuk J.T.C.C.:—This is a motion by the appellant for an order setting aside a judgment of this Court dated April 10, 1992 by virtue of which the appeals of Eugene Tibbits from assessments made under the Income Tax Act,

Beaubier J.T.C.C.:-This appeal involves the appellant’s 1987, 1988 and 1989 taxation years.

Bowman J.T.C.C.:-These appeals are from assessments for the appellant’s 1984 and 1985 taxation years. By these assessments the Minister of National Revenue included in the appellant’s income for those years the sums of $393,235.97 and $57,575.78 respectively.

Sarchuk J.T.C.C.:—David G. Miller (Miller) appeals from an assessment of tax with respect to his 1987 taxation year. In that year he acquired a property located in British Columbia known as Sicamous Marina (the Marina) which he then transferred to Go

Archambault J.T.C.C.:-Mr, David McMillan faced a difficult problem in 1990. Separated from his wife, he had to pay a maintenance allowance to his wife for the benefit of his two children. Because his personal income fluctuated, he could not commit to a

O’Connor J.T.C.C.:-This appeal was heard in Edmonton, Alberta on October 4, 1994 pursuant to the informal procedure of this Court.

Brulé J.T.C.C.:—The appellant appeals the reassessments in connection with his 1985, 1986, 1988 and 1989 taxation years.