Brule J.T.C.C.: These appeals are primarily those of Robert Zimmer and Miriam Daniels. The appeal of Elizabeth Zimmer hinges on that of her husband Robert Zimmer. She originally claimed the child tax credit as allowed by the Income Tax

Teskey J.T.C.C. (orally): - The only thing that has been produced to me is the bill of sale and it’s made out to Eastwood Auto Body Limited. Attached to it is a cheque from Eastwood Auto Body Limited for $3500.00. The Appellant

Taylor J.T.C.C.: - The Robert M. Wood case was heard on August 26th and this very short oral judgment is being delivered on August 27th. I reserve the matter to review the case law in particular and I am prepared to deal with

Taylor J.T.C.C. : — These are appeals heard in London, Ontario on August 27, 1996 under the Informal Procedure, against assessments in which the Respondent disallowed claims for the “Allowable Business Investment Loss” (A.B.I.L.) as follows:

Bell J.T.C.C.: — The appeal is from notices of reassessment for its 1987 and 1988 taxation years in which the Minister of National Revenue (“Minister”) denied the deduction of the penalty in the amount of $1,169,738 imposed on the Appellant

Bell J.T.C.C.: — The issues in this appeal are:

1. Whether the following sums in the following years claimed as non-capital losses by the Appellant are deductible,

Christie A.C.J.T.C. : — This appeal is governed by the informal procedure prescribed under section 18 and following sections of the Tax Court of Canada Act. The year under review is 1994.