Tardif T.C.J.:

This is an appeal for the 1993 taxation year.

The appellant testified in support of his appeal; he explained that he had guaranteed a $34,000 loan made to Jean-Guy Asselin personally by the Na- tional Bank of Canada on June 12, 1989.

As he knew Jean-Guy Asselin well, the appellant agreed to guarantee it so he could obtain the loan in the aforesaid amount in order to invest in the company 2644-8472 Québec Inc., for which he was working. This was a business which printed documents.

Tremblay T . C.J.:

Point at issue (L6/R4520/T0/BT0) test_marked_paragraph_end (224) 1.046 0823_1449_1581

According to the Notice of Appeal and the Reply to the Notice of Appeal, the question is whether the appellant is correct in maintaining that she is not liable under s. 160 of the Income Tax Act (“the Act”) to pay tax in the amount of $20,451.78.

Bonner T.C.J. .

This is an appeal from an assessment of income tax for the Appellant’s 1995 taxation year. The assessment was made on the basis that section 79 of the Income Tax Act (“Act”) required the inclusion in income of $1,343,384 as the deemed proceeds of disposition of a parcel of land in Milton, Ontario.

The Appellant is a land developer. The land in question was acquired in 1990 by 731418 Ontario Inc. (“731418”). It is common ground that 731418 acted at all relevant times as trustee for the Appellant.

Bowman T . C.]. :

This appeal is from reassessment for the 1995 taxation year whereby the Minister of National Revenue disallowed the sum of $12,000 claimed by the appellant as alimony or maintenance paid to his estranged spouse under paragraph 60(b) of the Income Tax Act.

The appellant and his spouse had a history of matrimonial difficulties. They have separated and attempted reconciliation on at least two occasions. They are now in the process of obtaining a divorce.

McArthur T.C.J.:

Bell T.C.J.:

The Applicant made a motion seeking an Order pursuant to subsection 93(3) or 93(4) of the Tax Court of Canada Rules (General Procedure) (“Rules”) directing the Respondent to make Mr. Donald Frattaroli ("Frat- taroli”), or in the alternative, Mr. Robert L. Coker (“Coker”) available to be examined on behalf of the Respondent at an examination for discovery.

Rule 93(3) and (4) read as follows:

Porter D.J.T.C.:

The Appellant received notices of reassessment dated March 14, 1996 relating to the taxation years 1992 and 1993, with respect to travel expenses she had claimed against her employment income, as a school psychologist with the Calgary Board of Education (“C.B.E.”).

Somers D.J.T.C.:

This is an appeal pursuant to the informal procedure for the 1994 and 1995 taxation years. The issue is whether the expenses claimed were incurred by the Appellant or, if incurred, were for the purpose of gaining or producing income from a business or property.

In reassessing the Appellant, the Minister of National Revenue (the "Minister") made the following assumptions of facts which were admitted, denied or ignored by the Appellant:

Tremblay T.C.J.:

This appeal was heard on November 12, 1997, at Montréal, Quebec.

Issue (L2/R5194/T0/BT0) test_linespace (274>256.00) 1.023 0771_1951_2081

According to the Notice of Appeal and the Reply to the Notice of Appeal, the issue is whether the appellant is correct in maintaining that she is not jointly and severally liable for $2,669.11 under section 160 of the Income Tax Act (“the Act”) in respect of her spouse’s liability.

Archambault 7.C.J.:

Ms. Patricia Corbett is appealing an income tax assessment issued by the Minister of National Revenue (Minister) with respect to the 1994 and 1995 taxation years. The Minister disallowed the deduction of « additional volun- tary contributions » made by Ms. Corbett to her pension plan in 1994 and 1995.

The Minister claims that those contributions were not made in accor- dance with the current legislation governing her pension plan.