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.

Margeson 1.C.J.:

Brulé T.C.J.:

This appeal was heard in Vancouver, British Columbia on August 9, 1999 and reserved.

Lamarre 17.C.,J.:

Tardif T.C.J.:

Watson D.]. T.C.:

This appeal was heard in Regina, Saskatchewan on August 5, 1999, under the Informal Procedure.

Hamlyn T . C.J.:

The appeals are for the 1992 taxation year. They were heard together.

Bell T.C.J.: