Watson D.J.T.C.C.: — This is an appeal heard under the informal procedure in Corner Brook, Newfoundland, on August 28, 1996, from a reassessment with respect to the Appellant’s 1992 and 1993 taxation years. The Appellant is appealing a tax assessment

Tardif J.T.C.C.: — This is an appeal from a decision rendered on February 8, 1994 confirming a notice of assessment issued on October 6, 1993 denying the appellant the married credit.

Lamarre Proulx J.T.C.C.: — The appellant instituted an appeal from the assessment by the Minister of National Revenue (the “Minister”) made under paragraph 6(1 )(a) of the Income Tax Act (the “Act”) for the 1986 taxation