McArthur T.C.J.:

The Appellant appeals his 1996 assessment by the Minister of National Revenue wherein the Appellant was assessed interests on instalments in the amount of $450.40 and arrears interest of $2.34.

The question is whether the Appellant is liable to pay deficient instalment interest for the 1996 taxation year.

O’Connor T.C.J.:

These appeals were heard at Toronto, Ontario on September 30, 1998.

The Appellant claimed business losses in the years 1992, 1993, 1994 and 1995 and these were disallowed by the Minister of National Revenue (“Minister”).

The Appellant is an engineer engaged in an engineering consulting business which he commenced in 1988. It was operated as a sole proprietorship under the name Surcom.

Margeson 1.C.J.:

This appeal is from an assessment of the Minister, notice of which was dated June 2, 1995 and bears number 13502. Under the assessment, the Appellant was assessed for tax liability under subsection 160(1) of the Income Tax Act (Act) in the amount of $52,662.30 in respect of the transfer of funds from F.W.R Leigh Management Corporation to the Appellant on or about May 7, 1988 without consideration. This amount included penalties and interest.

Lamarre Proulx T.C.J.:

These appeals were heard under the informal procedure. They were heard together but not on common evidence. The grounds of appeal and the taxation year are different for each appellant, though the appeals concern the same point of law, namely a gift within the meaning of s. 118.1 of the Income Tax Act ("the Act”).

Margeson T.C.J. .

Beaubier T.C.J.:

This appeal pursuant to the General Procedure was heard at Vancouver, British Columbia on October 8, 1998.

Paragraphs I to 3 and 5 to 15 inclusive of the Notice of Appeal were admitted in the Reply. Paragraph 16 of the Notice of Appeal describes the issue. They read:

1. The Appellant Robert McNeil] is a chartered accountant who resides at Site 41, RR#2, Gabriola Island, British Columbia, VOR 1X0

McArthur T.C.J.:

The Appellant, Ron Manke, appeals from assessments under the Income Tax Act (the “Act”) in respect of the 1990, 1991, 1992 and 1993 taxation years.

The basic facts in this appeal are as follows. The Appellant was an employee of Corporate Computers Inc., a corporation carrying on business in Edmonton, Alberta. He was a commissioned salesman selling computer hardware and software, and also had a side “business” as a computer consultant in the 1990, 1991 and 1992 taxation years.

Hamlyn T.C.J.:

In computing income for the 1993, 1994 and 1995 taxation years, the Appellant claimed as investment counsel fees the amount of $11,301 for 1993, $12,940 for 1994 and $20,762 for 1995.

In reassessing the Appellant for the 1993, 1994 and 1995 taxation years, the Minister of National Revenue (the “Minister”) reduced the claim for investment counsel fees by $10,801, from $11,301 to $500 for 1993, by $12,440, from $12,940 to $500 for 1994 and by $20,262, from $20,762 to $500 for 1995.

Hamlyn T.C.J.:

THE REGISTRAR: Order. Please rise. Court is resumed. Please be seated.

HIS HONOUR: This is in the matter of Joan Tingley and Her Majesty the Queen. It’s an appeal for the 1993, 1994, and 1995 taxation years.

At all relevant times, the appellant was resident in Canada, and the appellant received pension income from United Steel Workers of America, a source in the United States, for the 1993, 1994, and 1995 taxation years.

Lamarre T.C.J.:

These are appeals under the informal procedure from assessments made by the Minister of National Revenue (“Minister”) under the Income Tax Act (“Act”) for the appellant’s 1986, 1987, 1988 and 1989 taxation years. In so assessing the appellant, the Minister disallowed capital cost allowance on rental properties (class 3 assets) for each of the taxation years at issue, the amounts involved being $23,042, $17,907, $12,962 and $10,460 respectively. The Minister relied on the following assumptions of fact: