Beaubier J.T.C.C. (orally):—This matter was heard in Toronto, Ontario on March 24, 1994 pursuant to the General Procedures of this Court. The appellant was the only witness.

Rip J.T.C.C.:— Dr. Russell Hugill has appealed income tax assessments for 1986, 1987 and 1988 taxation years (electing to proceed under the informal procedure of the Tax Court of Canada Rules), claiming that when he acquired

Christie A.C.J.T.C.:—The issue is whether the appellant is vicariously liable as a director thereof for the unpaid tax liability and related interest incurred by King Solomon Resources Ltd. ("Solomon") under Part VIII of the Income Tax Act,

Bonner J.T.C.C.:—The appellant carries on the business of auto body repairs. It realized a substantial gain upon the disposition of a property which was a “former business property" within the meaning of subsection 248(1) of the Income Tax

Bell J.T.C.C.:—This case was heard under the informal procedure of the Court in respect of the 1990 and 1991 taxation years.

Sarchuk J.T.C.C.:—Marcus Orzech died on December 25, 1987. At the time of his death he was the owner of property known as 67 Richmond Street East, Toronto, Ontario (the property). A terminal tax return was filed by the executor of the estate.

Mogan J.T.C.C.:—The income tax appeals of William Milne v. The Queen (No. 91-635), Max Knab v. The Queen (No. 91-668), Thomas Streifel v. The Queen (No.

Sarchuk J.T.C.C.:—This is an appeal by Mr. Azizullah Hafizy from an assessment of tax with respect to his 1989 taxation year. Pursuant to the provisions of section 18.1 of the Tax Court of Canada Act, R.S.C. 1985, c.

Sarchuk J.T.C.C.:—These are appeals by Anita Edwards from assessments of tax with respect to her 1990 and 1991 taxation years. Pursuant to the provisions of section 18.1 of the Tax Court of Canada Act, R.S.C. 1985, c. T-1,

Hamlyn J.T.C.C.:—This is an appeal with respect to the appellant's 1989 taxation year.

This appeal was heard under the informal procedure.