Teskey T.C.J.:

These two Appeals are heard on common evidence. Both Appellants appealed the assessment of the tax made pursuant to Section 227 of the Income Tax Act (the Act).

Archambault T.CJ.:

Taylor T.CJ.:

Bowie T.C.J.:

Mogan T.CJ.:

St-Onge T.CJ .:

Taylor T.CJ.:

Mogan T.CJ.:

Teskey T.CJ.:

The Appellant appeals her reassessment of income tax for the years 1990, 1991, 1992 and 1993. She elected to have the informal procedure apply.

Taylor T.CJ.: