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.

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.