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.