Lamarre J.T.C.C.: — This case concerns, first, an appeal from an assessment of the appellant Ferme Jules Côté & Fils Inc. for the 1987 taxation year, and second, appeals by the informal procedure from assessments of the appellant Jules Côté

McArthur J.T.C.C.: — The Applicant applied for an order extending the time within which a Notice of Objection may be served with respect to a reassessment for his 1987 taxation year. An application under section 166.1 of the Income Tax Act (the “Act”) for an extension of time within which to serve on the Minister a Notice of Objection to the said assessment was received by the Minister on October 18, 1995.

McArthur J.T.C.C.: — This appeal was heard in Edmonton, Alberta under the Informal Procedure of this Court with respect to the Appellant’s 1992 taxation year.

Teskey J.T.C.C.: - The Appellant, in his Notice of Appeal herein, appealed his 1993 assessment of income tax, and elected and to have it heard pursuant to the Informal Procedure.

St-Onge J.T.C.C.: — The appeal of Suman Dhondge was heard on the 25th of June 1996 in the City of Toronto, Ontario, and the issue is whether the Appellant has to pay income taxes on employment income which includes a benefit for

Taylor J.T.C.C.: — This is an appeal, under the Informal Procedure, heard in Victoria, British Columbia on July 9, 1996, against an assessment under the Income Tax Act (the “Act”) for the year 1992, in which the

Dussault J.T.C.C.: — This is an appeal from a reassessment contained in a notice dated April 22, 1994 for the appellant’s 1990 taxation year. By that assessment the Minister of National Revenue (the “Minister”) added to the appellant’s income an

Bowman J.T.C.C.: — This appeal is from an assessment for the appellant’s 1992 taxation year. The question is the deductibility of certain expenses incurred by the appellant in connection with what he alleges is a business of writing and publishing

Christie J.T.C.C.: — These appeals are governed by the informal procedure provided for under section 18 and following sections of the Tax Court of Canada Act. The years under appeal are 1992 and 1993.

O’Connor J.T.C.C.: — These appeals were heard on common evidence at Sydney, Nova Scotia, June 24, 1996.