Bowman J.T.C.C.: - In this appeal from an assessment for the appellant’s 1984 taxation year, two issues are raised:

Teskey J.T.C.C.: — The Appellant appeals from assessments of income tax for the years 1988, 1989 and 1991.

Christie A.C.J.T.C.C.: — The appellant appeals from reassessments made against him on a net-worth basis for the 1988, 1989, 1990 taxation years. In reassessing, the Minister of National Revenue (“the Minister”) added these amounts to the appellant’s total

Teskey: — The Appellant appealed his assessment of income tax for the years 1987, 1988 and 1989.

Rip J.T.C.C.: — Each of David McVey and Heather Perkins-McVey, husband and wife respectively, have appealed assessments for income tax levied under subsection 160(1) of the Income Tax Act (“Act”). The notices of assessment, dated

Lamarre J.T.C.C. (orally): — This is an application for extension of time within which a notice of objection may be filed with respect to the 1990 taxation year. Counsel for the respondent opposed the application on the grounds that the

Archambault J.T.C.C.: — Mrs. Sharon Levine is appealing an assessment by the Minister of National Revenue (Minister) for the 1992 taxation year in which the Minister disallowed a sum of $2,397 out of the $13,206 claimed by her as child care

Margeson J.T.C.C.: — Before the commencement of the appeal the party filed an Agreed Statement of Facts as set out below, reserving the right to reduce evidence not inconsistent with those facts.

Sarchuk J.T.C.C.: — This is an appeal by Cargill Limited from reassessments of tax in respect of its 1980 and 1981 taxation years. At the commencement of the hearing counsel for the parties filed a Agreed Statement of Facts. It reads as

Sobier J.T.C.C.: — The Appellant appeals from the assessment by the Minister of National Revenue (“the Minister”) pursuant to subsection 227.1 of the Income Tax Act (“the Act”) whereby the Minister assessed the Appellant for