Beaubier, T.C.J. [Orally]:—This matter was heard in Vancouver, B.C., on January 30, 1991.

This is an appeal respecting the appellant's 1980, 1981 and 1982 taxation years.

Mr. Egan was born February 3, 1924.

Dussault, T.C.J.:—This is an appeal from reassessments by the respondent dated July 8, 1988, concerning the appellant's 1984, 1985 and 1986 taxation years, by which the respondent included in the appellant's income the value of housing provided to the

Mogan, T.C.J.:—The issue in this appeal is whether certain payments made in 1984 by the appellant to a corporation controlled by his wife are deductible in computing the professional income of the appellant.

Dussault, T.C.J.:—This is an appeal from a reassessment No. 22208, made by the respondent pursuant to subsection 160(2) of the Income Tax Act, R.S.C. 1952, c. 148 (am. S.C. 1970-71-72, c. 63) (the "Act"). By that assessment the

Brulé, T.C.J.:—By agreement these appeals were heard on common evidence. They stem from reassessments to each of the appellants, all Ontario companies. In the case of Veltri and Son Ltd. (Veltri) this involved the characterization of profits from the sale of realty

Couture, T.C.J.:—The appellant, who acted for himself, challenged the validity of an assessment made by the respondent on January 13, 1988 for the 1981 taxation year.

Mogan, T.C.J.:—The appellant was the director of an Ontario Corporation which, in 1983, failed to remit to the Receiver General of Canada certain amounts of tax deducted from salaries and wages under section 153 of the Income Tax Act,

Lamarre Proulx, T.C.J.: —The appellant is appealing from reassessments by the respondent Minister of National Revenue for the 1984, 1985 and 1986 taxation years.

Margeson, T.C.J.:—This case involves the decision by the Minister of National Revenue, by notices dated April 5, 1989 for the 1985 taxation year; May 9, 1989 for the 1986 taxation year and May 9,1989 for the 1987 taxation year, whereby the Minister assessed the

Sarchuk, T.C.J.:—This is an appeal by William Morrison from an assessment of tax with respect to his 1988 taxation year.