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

This appeal is governed by the Informal Procedure provided for under section 18 and following sections of the Tax Court of Canada Act. The year under review is 1994.

Bowman T . C.J.:

The appellant’s motion and the respondent’s motion were heard consecutively. The appellant seeks the following relief:

Bowman T.C.J.:

This motion is brought by the appellant for an order

(a) allowing the appeal; or

Sarchuk T.C.J.:

Mogan T.C.J.:

McArthur T.C.J.:

Lamarre Proulx T . C.J.:

The Appellant is appealing, by way of the Informal Procedure, the assessment of the Minister of National Revenue (the “Minister”) for the year 1991.

Dussault T.C.J.:

These are appeals from assessments for the appellant’s 1988, 1989, 1990 and 1991 taxation years. The income reported by the appellant for each of those years respectively was $16,294, $20,943, $20,960 and $25,792.

Tardif T.C. J.:

Lamarre Proulx T.C.J.:

This appeal, which is for the appellant’s 1993 taxation year, relates to the investment tax credit provided for in subsection 127(5) of the Income Tax Act (“the Act”).