Archambault T.C.J.:

Michel Lanctôt is appealing income tax assessments made by the Minister of National Revenue (“the Minister’) for the 1990 to 1994 taxation years inclusive ("the relevant period’). The issue is whether Mr. Lanctôt’s in- come during the taxation years in question came primarily from a combination of farming and some other source.

Somers D.J.T.C.:

This appeal was heard in St. John’s, Newfoundland, on January 15, 1998, pursuant to the Informal Procedure of this Court concerning the Appellant’s 1994 taxation year.

The issues in this appeal are:

a) whether the Appellant is entitled to a deduction for moving expenses in relation to his trip to British Columbia in 1994;

Beaubier T.C.J. .

This appeal, pursuant to the Informal Procedure, was heard at Calgary, Alberta on February 27, 1998. The Appellant’s wife, Valerie Stoneham, was the only witness. The assumptions in the reply to the Notice of Appeal read,

In so assessing and reassessing the Appellant, the Minister made the following assumptions of fact:

(a) Gary is the Appellant’s son;

(b) Gary’s date of birth is August 6, 1984:

Bowman 17.C.J.:

HIS HONOUR: I will render judgment in the case of Guillemette v. The Queen, 96-3678(IT)G.

Mogan T.C.J.:

Rip T.C.J.:

Timothy Pedwell, the appellant, has appealed income tax assessments for 1989, 1990, 1991 and 1992 on the basis that:

(a) no amount ought to have been included in his income for each of the years in appeal in accordance of subsections 15(1) and 57(2) of the Income Tax Act ("Act");

McArthur T.C.J.:

This appeal was heard in Vancouver, British Columbia, with respect to the Appellant’s 1995 taxation year. The Minister of National Revenue included additional employment earnings of $4,903.00.

The issue is whether his employer, Sampan Roppongi Restaurant, withheld tax at source with respect to the additional earnings.

McArthur T.C.J.:

This appeal is from an assessment made under section 160 of the Income Tax Act (the “Acr’) concerning the Appellant’s 1990, 1991, 1992, 1993 and 1994 taxation years. The assessment is based upon alleged transfers by the Appellant’s husband, John Ferracuti, in the amount of $136,695.02 between February 15, 1990 and June 9, 1994. It is not disputed that Mr. Ferracuti was, during the years in question, obligated to pay not less than $393,380.00 under the Act during the relevant years.

Christie A.C.J.T.C.:

These appeals are governed by the Informal Procedure prescribed under section 18 and following sections of the Tax Court of Canada Act. The years under review are 1992, 1993 and 1994.

At the commencement of the hearing of these appeals on October 2, 1998 the appellant raised two matters pertaining to limitation periods provided for in the Tax Court of Canada Act (“the Act’). The first was whether the Reply to the Notice of Appeal had been filed within the prescribed time.

P.R. Dussault T.C.J.:

The appellant is appealing an assessment made on July 4, 1994 in respect of his 1990 taxation year. By this assessment, the Minister of National Revenue (the “Minister”) disallowed, with respect to a gain which resulted from a sale of shares occurring in 1988 but a part of which was not declared until 1990 as a reserve claimed the preceding year, the capital gains deduction provided for under section 110.6 of the Income Tax Act (the "Ac").