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

Rip J.T .C.C.:-Robert Kondrat has appealed his notice of reassessment for 1985 claiming that (a) $73,500 paid by Karon Resources Inc. ("Karon”), a company of which he was the sole shareholder at the time, to Linda Kondrat, his spouse at the time,

Brulé J.T.C.C.:-This is an application for an order extending the time within which an appeal may be instituted from the reassessments by the Minister of National Revenue of his income tax returns for the years 1986, 1988 and 1989.

Margeson J.T.C.C.:-In the taxation years 1991, 1992 and 1993, the appellant sought to deduct the amounts of $5,865.42, $6,275 and $7,294.23, respectively as business development and client entertainment expenses. The appellant was a member of a partnership engaged

Bowman J.T.C.C. (orally):—I shall now render judgment in the case of Dr. Phela Goodstein, court file number 94-54.

These appeals are from reassessments for the appellant’s 1987, 1988, and 1989 taxation years.

Margeson J.T.C.C.:-The sole question before me for determination is whether the amount in question, $21,029.66 received in the year 1991, is to be included in income in that year. There was withholding tax deducted from the gross amount in accordance

Sobier J.T.C.C. (orally):-The Court is now prepared to give judgment and reasons for judgment in the matter of Garth Mattison v. The Queen, 94-677.

Rowe D.J.T.C.C. (orally):—The difficulty I have is that the jurisdiction I have and the jurisdiction that governs the proceedings is to make a determination as to whether or not in a particular instance the assessment appealed from is