Tremblay T.C.J.:

This appeal was heard at Chicoutimi, Quebec on July 22, 1997 under the informal procedure.

St-Onge T.C.J.:

The appeal of André Pruneault was heard on August 18, 1997 in the city of Québec. This case was previously heard by a colleague of the Tax Court of Canada who dismissed the appeal.

Teskey T.C.J.:

The Appellant in his Notice of Appeal therein, appealed his reassessment of income tax for the years 1994, 1995 and 1996, and elected the informal procedure.

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

McArthur T.C.J., (orally):

I am going to allow the appeal and will not give my reasons at this time. I will not give them at all, unless it is required.

Sarchuk T.C.J.:

O’Connor T.C.J.:

This appeal was heard at Toronto, Ontario on February 19, 1998 pursuant to the Informal Procedure of this Court. The appeal relates to the Appellant’s 1995 taxation year.

Beaubier T.C.J. .

This appeal pursuant to the Informal Procedure was heard at Vancouver, British Columbia on April 24, 1998. The Appellant was the only witness.

McArthur T.C.J. .

Lamarre Proulx T.C.J.:

The appellant is appealing under the informal procedure from the reassessment by the Minister of National Revenue (the “Minister”) for the 1993 taxation year.