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

Kempo, T.C.j.:—The applicant, Ms. Gail Stanwood, has launched this application for an extension of time within which she may be allowed to file an objection to an assessment of tax for her 1988 taxation year. The assessment sought to be objected to was

Hamlyn, T.C.J. [Orally]:—

Margeson, T.C.J. [Orally]:—This is an appeal by the appellant from an assessment of income tax for the 1987 taxation year. The sole question for determination is whether or not the appellant was entitled for the year 1987 and the preceding four years to average

Dussault, T.C.J. [Orally]:—This is an appeal from assessments by the respondent for the appellant's taxation years ending on February 28, 1986 and 1987. The respondent disallowed the investment tax credit claimed by the appellant for each of these years on

Mogan, T.C.J.:—The appellant is resident in Canada. All of the issued shares of the appellant are owned by IFIM International B.V. (‘IFIM”) a corporation resident in the Netherlands. In the period 1984-1985, in particular circumstances, IFIM stated that it

Christie, A.C.J.T.C.:—The years under review are 1983, 1984 and 1985. The sequence of events leading to this appeal is that by notices of reassessment dated June 23, 1987, the respondent disallowed the full farming losses deducted in the appellant's returns

Margeson, T.C.J. [Orally]:—This is the case of Susan Sheremeta versus the Minister of National Revenue bearing court file number 90-1711(IT).