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”).

Lamarre Proulx T.C.J.:

Dussault T . C.J.:

Somers D.J.T.C.:

This appeal, which concerns the appellant’s income tax for the 1994 taxation year, was heard at Bathurst, New Brunswick, on June 16, 1997, pursuant to the informal procedure of this Court.

Dussault T.C.J.:

Lamarre Proulx T.C.J. .

The appellant is appealing from assessments by the Minister of National Revenue (“the Minister”) for the 1987 to 1993 taxation years inclusive.