Lamarre Proulx T.C.J.:

Brulé T.C.JA

This appeal, pursuant to the informal procedure respecting the Appellant’s claim that he was not liable to be taxed on car expenses during the 1995 taxation year, was heard at Toronto, Ontario, on November 25, 1998. The Appellant

Lamarre Proulx T.C.J.:

The appellant is appealing from reassessments by the Minister of National Revenue (“the Minister”) for the 1986 to 1992 taxation years.

Tardif T.C.J.:

This is an appeal for the 1993, 1994 and 1995 taxation years. During those three years the appellant did some work as a consultant for the company known as Scierie des Outardes.

Beaubier T.C.J.:

Tardif T.C.J.:

This is an appeal for the 1993 and 1994 taxation years. The following allegations were made in support of the assessments giving rise to the instant appeal:

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Beaubier T.C.J.:

These matters came before this Court at 9:30 a.m. on September 13, 1999 on the Order of Bowie, T.C.J. signed on July 20, 1999, pursuant to motions dated June 21, 1999:

Beaubier T.C.J.:

In its Reasons for Judgment and formal Judgment on appeal in this matter, the Federal Court of Appeal stated that the Queen “is entitled to one set of costs in the Tax Court of Canada”.

Mogan T.C.J.:

Beaubier T.C.J. (orally):

This appeal pursuant to the informal procedure was heard at Calgary, Alberta, on June 8, 1999. The Appellant was the only witness.