Lamarre Proulx T.C.J.:

The Appellant is appealing by way of the informal procedure the reassessment of the Minister of National Revenue (the “Minister”), for the 1995 taxation year.

Couture C.J.T.C.:

This is an appeal against assessments issued by the respondent for the taxation years 1992, 1993 and 1994.

Bell T.C.J.:

Dussault T.C.J.:

Beaubier T.C.J.:

Upon the Application of counsel for the Respondent filed in the Tax Court of Canada on October 20, 1997, and upon reviewing the file, including the Affidavit of Stephen Tsoi dated September 26, 1997:

O’Connor T.C.J. .

These appeals were heard at Toronto, Ontario on May 19, 1998 pursuant to the General Procedure of this Court.

Bowman T.C.J.:

Tanasychuk T.O., T.C.C.:

McArthur T.C.J.:

Watson D.J.T.C.:

This appeal was heard in Toronto, Ontario on May 5, 1998, under the Informal Procedure.