THE CHIEF JUSTICE:—This is an appeal by William E. Bannerman against a decision of the Exchequer Court affirming the judgment of the Income Tax Appeal Board which had dismissed his appeal to it from the assessment by the Minister of National Revenue for

Bowman 1.C.J.:

The appellant appeals from reassessments for the 1987, 1988, 1989, 1990 and 1991 taxation years.