Sobier J.T.C.C. (orally): — Thank you. I think I could give judgment from the Bench.

Beaubier J.T.C.C. (orally): — This matter was heard at Kelowna, British Columbia on March 28, 1996, pursuant to the Informal Procedure. The Appellant was the only witness.

Bowman J.T.C.C.: — This appeal is from an assessment for the appellant’s 1989 taxation year, and specifically for the taxation year comprising the fiscal period commencing on July 1, 1989 and ending December 31, 1989.

Sarchuk J.T.C.C.: — This is an appeal by RIS-Christie Ltd. (RIS) from assessments of tax with respect to its 1982 and 1983 taxation years. In calculating its income for the taxation year ended December 31, 1982, the Appellant deducted the sum

Bowman J.T.C.C.: - This appeal is from an assessment for the 1992 taxation year. It is concerned with the inclusion in Mr. Chen’s income of $993.92 in respect of contributions that he made to a registered retirement savings plan. If this case

Teskey J.T.C.C. (orally): — Mr. Adusei, in this country we have several levels of court. The court you have come to today is a trial court. You’ve had your trial. There are two levels of appeal courts: We have the Federal Court

St-Onge J.T.C.C. (orally): - The appeal of Freddy Yousfan was heard on the twenty-ninth (29th) of July nineteen ninety-six (1996) in the city of Montreal, province of Quebec, and the issue is to know if the appellant can prove his

Teskey J.T.C.C.: — The Appellant elected in her Notice of Appeal, wherein she appealed her assessment of income tax for 1993, to have her appeal heard pursuant to the informal procedure.

Margeson J.T.C.C.: — This is an appeal from the assessments for the taxation years 1991, 1992 and 1993. The Minister disallowed deductions in those years for legal expenses incurred allegedly for the purpose of allowing the Appellant to collect

Christie J.T.C.C.: — These appeals are governed by the informal procedure prescribed under section 18 and following sections of the Tax Court of Canada Act.