Hamlyn, T.C.J.:—This appeal involves assessments of taxes payable by the appellant for the 1983, 1984 and 1985 taxation years. The Minister of National Revenue assessed on the basis that an amount due from shareholders was a deemed dividend paid to

Taylor, T.C.J.:—These are appeals heard in Winnipeg, Manitoba, on September 14, 1990, against income tax assessments for the years 1983, 1984 and 1985 in which the Minister of National Revenue imputed interest income to the appellant under section 17 of

Mogan, T.C.J.:—The only issue in this appeal is whether a penalty assessed by the respondent under subsection 163(1) of the Income Tax Act, R.S.C. 1952,

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

Taylor, T.C.J.:—These are appeals heard in Winnipeg, Manitoba, on September 11, 1990, against income tax assessments for the years 1982,1983 and 1984 in which the Minister of National Revenue had reassessed as follows:

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.