Sobier J.T.C.C.: — The Appellant appeals from the assessment by the Minister of National Revenue (the “Minister{}) of penalties under subsection 163(2) of the Income Tax Act (the “Act”) with respect to his 1989 and 1990

Beaubier J.T.C.C.: — These appeals were heard pursuant to the General Procedure at Kelowna, British Columbia, on June 20, 1996. The Appellant acted for himself and was the only witness.

Rip J.T.C.C.: — Longford Communications Limited (“Longford”) appeals (Informal Procedure) from an income tax assessment issued by the Minister of National Revenue (“Minister”) under section 160 of the Income Tax Act (“Act”). The Minister

Beaubier J.T.C.C.: — These matters were heard together on common evidence at Toronto, Ontario, on May 6 - 10 and May 13 - 17, 1996 inclusive, pursuant to the General Procedure.

McArthur J.T.C.C.: — This is an appeal from a Notice of Reassessment wherein the Minister of National Revenue (the “Minister”) reassessed the Appellant’s tax payable for the 1990 taxation year. The Appellant had claimed an allowable business investment

Tremblay J.T.C.C.: — These appeals were heard on common evidence on May 17, 1996, in Montreal (Quebec).

Rip J.T.C.C.: — Thiele Drywall Inc., the appellant, has appealed (Informal Procedure) assessments of income tax for its 1990 and 1991 taxation years in which the Minister of National Revenue (“Minister”) disallowed its claim for the deduction of legal

Bowie J.T.C.C.: — Section 118.3 of the Income Tax Act provides a deduction from income tax payable for individuals who suffer from a severe and prolonged mental or physical impairment. The amount of the deduction is not

Hamlyn J.T.C.C.: - These appeals for the 1989, 1990 and 1991 taxation years were heard under the informal procedure.

Bowman J.T.C.C.: — These are appeals from assessments for the 1989 and 1991 taxation years.