Teskey T.C.J. :

THE REGISTRAR: Call the next matter, File 94-2337(IT)G, between Stella Sretenovic and Her Majesty The Queen. The Appellant appears in person. The Respondent is represented by Ernest Wheeler.

Somers D.J.T.C. :

Teskey T.C.J. :

The Appellant appeals his 1994 assessment of income tax. Issue

Rowe T.C.J.:

Watson D.J.T.C. :

This appeal, which was heard under the informal procedure at Sherbrooke, Quebec, on April 24, 1996, concerns the 1990 taxation year.

Mogan T.C.J. :

Somers D.J.T.C. :

This appeal was heard at Ottawa, Ontario, on September 20, 1996, under the informal procedure.

Garon T.C.J. :

Archambault T.C.J. :

Beaubier T.C.J. :

This appeal pursuant to the Informal Procedure was heard at Halifax, Nova Scotia on September 26, 1997. The Appellant was the only witness.