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,

Lamarre Proulx, T.C.J.: —The appellant is appealing from reassessments by the respondent Minister of National Revenue for the 1984, 1985 and 1986 taxation years.

Margeson, T.C.J.:—This case involves the decision by the Minister of National Revenue, by notices dated April 5, 1989 for the 1985 taxation year; May 9, 1989 for the 1986 taxation year and May 9,1989 for the 1987 taxation year, whereby the Minister assessed the

Sarchuk, T.C.J.:—This is an appeal by William Morrison from an assessment of tax with respect to his 1988 taxation year.

Garon, T.C.J.:—Il s'agit d'appels de cotisations d'impôt sur le revenu émises le 4 février 1988 par l'intimé pour les années d'imposition 1984, 1985 et 1986.

Garon, T.C.J. [Orally]:—The appeals of the appellant Anthony Guerin from the income tax reassessments of the Minister of National Revenue for the 1985, 1986 and 1987 taxation years raise two issues. One issue has to do with the disallowance by the Minister of

Brulé, T.C.J.:—This is an appeal by the taxpayer from the Minister's reassessments with respect to the 1985 and 1986 taxation years whereby certain remuneration was treated as being received by the appellant in 1985 and not in 1986. In addition the Minister imposed

Brulé, T.C.J.:—This appeal involves the taxation years of 1983, 1984 and 1985 in which the appellant disputes reassessments by the Minister involving the nature of dispositions of securities as being on capital or income accounts. In addition, the Minister had reassessed