Mogan, T.C.J.:—The issue in this appeal is whether an amount of $22,500 received by the appellant soon after he commenced working for a corporation known as Equipment Planning Associates is to be included in computing his income for 1985 as income from employment.

Dussault, T.C.J.:—By way of a preliminary motion, the appellant asked the Court to allow his appeal and order that the reassessment dated October 11, 1989, with respect to his 1985 taxation year be vacated on the basis that it is statute barred.

Hamlyn, T.C.J.:—The appellant by way of notice of appeal with respect to his 1984 taxation year appeals their assessment by the respondent wherein the respondent disallowed $28,624.12 in business expenses in relation to an automobile venture, legal expenses and

Beaubier, T.C.J. [Orally]:—This matter was heard in Vancouver, B.C., on January 30, 1991.

This is an appeal respecting the appellant's 1980, 1981 and 1982 taxation years.

Mr. Egan was born February 3, 1924.

Dussault, T.C.J.:—This is an appeal from reassessments by the respondent dated July 8, 1988, concerning the appellant's 1984, 1985 and 1986 taxation years, by which the respondent included in the appellant's income the value of housing provided to the

Mogan, T.C.J.:—The issue in this appeal is whether certain payments made in 1984 by the appellant to a corporation controlled by his wife are deductible in computing the professional income of the appellant.

Dussault, T.C.J.:—This is an appeal from a reassessment No. 22208, made by the respondent pursuant to subsection 160(2) of the Income Tax Act, R.S.C. 1952, c. 148 (am. S.C. 1970-71-72, c. 63) (the "Act"). By that assessment the

Brulé, T.C.J.:—By agreement these appeals were heard on common evidence. They stem from reassessments to each of the appellants, all Ontario companies. In the case of Veltri and Son Ltd. (Veltri) this involved the characterization of profits from the sale of realty

Couture, T.C.J.:—The appellant, who acted for himself, challenged the validity of an assessment made by the respondent on January 13, 1988 for the 1981 taxation year.

Mogan, T.C.J.:—The appellant was the director of an Ontario Corporation which, in 1983, failed to remit to the Receiver General of Canada certain amounts of tax deducted from salaries and wages under section 153 of the Income Tax Act,