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

Stone J.A.:—The appellant seeks to have an order of the Trial Division of September 29, 1992 set aside on the basis of alleged errors committed by that division in striking out his statement of claim which was filed July 8, 1992. The essence of

Jerome A.C.J.:-This is an appeal from a judgment of the Tax Court of Canada dated April 3, 1992. The issue is whether the plaintiff validly elected, pursuant to subsection 15(5) of the Income Tax Act, R.S.C. 1952,

Rouleau J.:-This is an appeal from a decision of the Tax Court of Canada dated April 10, 1991 (unreported). At issue is whether the plaintiff had benefits conferred on him qua shareholder for the 1985, 1986, and 1987 taxation years, and

Mahoney J.A.:-This is an appeal from a reported decision of the Tax Court of Canada ([1993] 2 C.T.C. 2252, 93 D.T.C. 1020). The issue is whether $1,000,000 received by the respondent as an inducement to enter into a lease was taxable to him as

Noël J.:—Cyril Cecil Kane ("the plaintiff’) appeals from the decision of the Tax Court of Canada whereby the reassessments issued by the Minister of National Revenue with respect to his 1979, 1980 and 1981 taxation years were upheld.