Simpson J.:-The issue is whether Mr. Winston Penny, as a shareholder of a company, appropriated to himself an account receivable which was payable to the company. If he did so, the amount or value of that asset will be included in the computation

Pinard J.:—This is an appeal by way of trial de novo from the judgment of the Tax Court of Canada rendered April 17, 1991, which upheld the decision of the Minister of National Revenue. The Minister found that a sum of

Hugessen J.A.:—We are all of the view that we, like the learned trial judge (Molson Newfoundland Brewery Ltd. v. Canada, [1993] 2 C.T.C. 141, 66 F.T.R. 115), are bound by the decision of the Supreme Court in the

Agrios J (orally):-This is an application by Coopers & Lybrand, receiver/manager of Sparrow Electric Corp. ("Sparrow"), for advice and directions as to the priorities of creditors over the proceeds of the sale of certain assets of Sparrow. The

Cullen J.:-These are appeals by the plaintiff from decisions of the Tax Court of Canada concerning the defendants dated September 29, 1992, and were heard together.

Wetston J.:—This is an appeal from a reassessment of income by the Minister of National Revenue, dated June 28, 1988, in respect of the plaintiff’s 1982, 1983, 1984, 1985 and 1986 taxation years. Each court file corresponds to one taxation year; the

Isaac C.J.:—This is an appeal from a judgment of the trial division (British Columbia Telephone Co. v. M.N.R., [1993] 1 C.T.C. 351, 92 D.T.C. 6128) which dismissed with costs, the appellant’s appeal against the determination

Hargrave P.:—This action arises out of a 1979/1980 land transaction participated in jointly by the plaintiff and eight other individuals. The plaintiff appealed the Revenue Canada assessment to the Tax Court of Canada in September of 1984 and after a history