Couture, C.J.T.C.:—These appeals were heard jointly. Mr. Gibeault acted for himself and as an agent for Robert Boisvert.

Dussault, T.C.J. [Translation]:—This is an appeal from the new assessments established by the respondent, the Minister of National Revenue, for the appellant's 1984 and 1985 taxation years.

Teskey, T.C.J.:—The appellant appeals from reassessments for the years 1980 and 1981.

Margeson, T.CJ.:—This appeal arose as a result of the Minister’s disallowance in the year 1981 of a reported loss of $20,448 as the appellant's share of the loss of North Vancouver Centre Developers, Limited Partnership, of which the appellant argues he

S obier, T.C.J.:—The appellant appeals from the confirmation by the Minis- ter of National Revenue (the " Minister") of the Minister's reassessment whereby he included in the appellant's income for the 1987 taxation year an amount received under a settlement

Sobier, T.C.J.:—The appellant appeals from the confirmation of the respondent of an assessment whereby the respondent assessed the appellant for federal income tax deducted at source but not remitted by Custom Machine & Welding Ltd. (the"company"). At the hearing of the

Mogan, T.C.J.:—In 1984, 1985 and 1986, the appellant owned all of the issued common shares of W. Austin Poultry Equipment Ltd. (the "company") and his wife owned some of the issued preference shares. The company carried on an active business with

Mogan, T.C.J. [Orally]:—The appellant has commenced two separate appeals for his 1986 and 1988 taxation years respectively. In this proceeding, the respondent has brought before the Court two notices of motion (one in each appeal) requesting orders that each

Sarchuk, T.C.J.:—I.R.Q. Management Ltd. (IRQ) appeals from a reassess- ment with respect to its 1984 taxation year.* In its return of income for that year the appellant deducted from tax otherwise payable under Part 1 of the Income Tax Act,

Christie, A.C.J.T.C.:—The appellant appealed from reassessments of his liability to income tax in respect of 1981, 1982 and 1984. As initially cast, the notice of appeal raised a considerable number of issues, but at the commencement of the trial counsel