Beaubier T.C.J.:

These appeals pursuant to the Informal Procedure were heard together on common evidence by consent of the parties at London, Ontario on May 21, 1998. Larry Bauman was the only witness.

O’Connor T.C.J.:

These four appeals were heard on common-evidence at Toronto, Ontario on May 21, 1998.

Issues

The issues are:

Mogan T.C.J.:

Tardif T.C.J.:

This is an appeal from assessments for 1992, 1993 and 1994. The appellant asked that his appeal be heard pursuant to the informal procedure.

Lamarre Proulx T.C.J.:

The appellant is appealing an assessment by the Minister of National Revenue (“the Minister”) made pursuant to s. 160 of the Income Tax Act (“the Act”).

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

Rip T.C.J.:

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

Bell T.C.J.:

Issue:

The issue is whether the Appellant received a benefit in the amount of $1,800 in his 1993 taxation year under paragraph 6( 1 )(«) of the Income Tax Act (“Act”).

Tremblay T.C.J.:

The facts as proved before this Court are as follows: