McArthur J.T.C.C.:—Upon consent of all parties, these appeals were heard on common evidence, pursuant to the informal procedures of this Court, in Saskatoon, Saskatchewan.

Mogan J.T.C.C. (orally):—The appellant is the president and beneficial owner of all the issued shares of Hilscher Meat & Delicatessen Ltd. (referred to herein as the "corporation") carrying on business in Edmonton, Alberta. For the taxation years 1983 and 1984, the

Kempo J.T.C.C. (orally):-This appeal concerns an assessment dated October 19, 1988, which was raised by the Minister of National Revenue pursuant to the director’s liability provisions of the Income Tax Act, R.S.C. 1952, c. 148

Archambault J.T.C.C.:—The respondent submitted an application to the Court pursuant to section 58 of the Tax Court of Canada Rules, General Procedure (the ’’Rules”) for the determination of a question of law. A similar application was made at the same hearing

O’Connor J.T.C.C.:-This matter was heard in London, Ontario on June 23, 1994. It is an appeal pursuant to the informal procedure of this Court relative to the appellant’s 1987 taxation year.

Hamlyn J.T.C.C. (orally):-This is in the matter of J. W. Pyefinch, appellant, versus Her Majesty the Queen, respondent. It’s an appeal for the 1989, 1990, and 1991 taxation years. In computing income for those years the appellant deducted, respectively, the amounts of

Bowman J.T.C.C.:-This appeal is from an assessment for the appellant’s 1987 taxation year and has to do with the inclusion by the Minister of National Revenue of $22,475 in the appellant’s income as a shareholder benefit under subsection 15(1) of the

Teskey J.T.C.C.:—The Minister of National Revenue (the "Minister”), pursuant to subsection 161(2) to the Income Tax Act, R.S.C. 1952, c. 148 (am. S.C. 1970-71-72, c. 63) (the ’’Act”) assessed the sum of $63,673.88 for interest arising from

Rip J.T.C.C.:—On or about June 20, 1990, Blue Turtle Enterprises Inc. ("Blue Turtle") was served with a requirement to pay in accordance with subsection 224(1.1) of the Income Tax Act, R.S.C. 1952, c. 148 (am. S.C. 1970-71-72, c.

Taylor J.T.C.C.:-This is an appeal heard in Charlottetown, Prince Edward Island on October 4, 1994, under the informal procedure of the Tax Court of Canada, against an assessment under the Income Tax Act, in which the respondent