Brulé, T.C.J.:—This is an appeal commenced by the appellant Sharon Buckland from a reassessment of income tax for the 1985 taxation year. Subsequently upon application the Court under the provisions of subsection 174(3) of the Income Tax

Tremblay, T.C.l.:—These appeals were heard on common evidence on March 28 and 31,1989 in the city of Québec, Québec.

Couture, C.T.C.J.:—These appeals refer to the appellant's 1978, 1979, 1980 and 1981 taxation years. The appellant acted on his own behalf and adduced the following uncontradicted evidence.