Dubienski D.J.T.C.C.:-This is an appeal from an assessment dated November 26, 1992, wherein the Minister of National Revenue (the "Minister”) assessed the appellant for source deductions not remitted by a corporation known as Emerald Hotels Canada Ltd. for tax,

Teskey J.T.C.C.:—The appellant elected to have his appeal from assessment of income tax for the year 1991 heard pursuant to the informal procedure.

Lamarre Proulx J.T.C.C:-These appeals were heard on common evidence. The taxation year under appeal in both appeals is the year 1976.

Rip J.T.C.C.:—Larry E. Woods, the appellant, has appealed income tax assessments for 1986 and 1987 on the basis that his profits from the disposition of securities were on capital account and not on account of income, as assessed by the Minister of

Beaubier J.T.C.C.:-This matter was heard on January 30, 1995, at Vancouver, British Columbia, pursuant to the general procedure of this Court.

Hamlyn J.T.C.C.:-I indicated yesterday that I would be reserving the judgment. Upon review, I decided that in an oral judgment, I would be able to deal with this matter. However, in any formal reproduction I reserve the right to edit these reasons.

Rowe D.J.T.C.C.:—The appellant appeals from an assessment for income tax for his 1991 taxation year in which the Minister of National Revenue (the "Minister”) included into the appellant’s income the sum of $2,474 received as income from employment, which the appellant had

McArthur J.T.C.C.:-In computing its income for the taxation year ending January 31, 1989, the appellant included the amount of $699,000 as a deemed dividend from Westminster Transport Limited (’’Westminster”) pursuant to subsection 84(3) of the Income Tax

Bowman J.T.C.C.:-These appeals were heard together. For Michael Narine the year in question is 1989 and for his wife Joyce Narine the years are 1990 and 1991. The issue in both cases is the deductibility in computing income of losses incurred by them

Kempo J.T.C.C.:-This informal procedure appeal concerns Mr. Mann’s 1992 taxation year and is from the disallowance by the Minister of National Revenue of a claimed moving expense deduction in the amount of $7,532.26 representing an expenditure incurred by Mr.