Bowie J.T.C.C.: - The Appellant William J. McKissock was a roofer for most of his working life. In about 1976 he started the business known as McKissock Roofing Associates Limited (Associates), which is the corporate vehicle by which he now operates

O’Connor J.T.C.C.:— This appeal was heard in Vancouver, British Columbia on September 20, 1996. The Appellant acted on his own behalf, gave evidence and presented exhibits.

Rowe D.J.T.C.C.: — The appellant filed an appeal from assessments of income tax for his 1990, 1991, 1992, 1993 and 1994 taxation years. However, in computing his tax liability for the 1990, 1991, 1992 and 1993 taxation years the appellant did not make any

Bowman J.T.C.C.: — These appeals were heard immediately following those of Mike Adams (93-761(IT)I) and Adams Glass Ltd. (93-762(IT)I). The years involved are 1986, 1987 and 1988.

Léger J.T.C.C.: — All the parties agreed that the two appeals would be heard at the same time and that the testimony heard is applicable to both cases.

Archambault J.T.C.C.: — Ferme Klosterhos Inc. (Klosterhos) is contesting income tax assessments made by the Minister of National Revenue (the Minister) for the 1988, 1989, 1990 and 1991 taxation years. The Minister added to Klosterhos’s business income unreported

Dussault J.T.C.C.: — This appeal was heard under the Court’s informal procedure.

St-Onge J.T.C.C.: — The appeal of Taran Furs (Montreal) Inc. was heard on October 17, 1995 in the City of Montreal, province of Quebec, and the issue is whether the Respondent was right in assessing the Appellant for non-resident tax and

Bowman J.T.C.C.: — I shall now render judgment in the appeals of Myers’ Humane Information Systems Inc., Carlyle Valentine Myers and Patricia Agnes Myers. At the opening of the trials herein there still appeared to be no agreement between the

Brulé J.T.C.C.: — The Applicant’s solicitor William G.D. McCarthy has brought this Motion for two reasons. First of all, it is submitted that the original judgment requires amendment in a particular on which the Court did not adjudicate pursuant to