Taylor J.T.C.C.: — These are appeals heard in Toronto, Ontario on June 17, 1996 using the Informal Procedure, against assessments under the Income Tax Act (“Act”) for the years 1990, 1991, 1992 and 1993, in which the

Watson D.J.T.C.C.: — This appeal, heard under the informal procedure at Sherbrooke, Quebec on April 23, 1996, was made against a reassessment by the Minister of National Revenue (the “Minister”) for the 1990 taxation year.

O’Connor J.T.C.C.: — These appeals were‘heard in Penticton, British Columbia on June 12, 1996. The Appellant acted on his own behalf, gave evidence and presented exhibits.

Bowman J.T.C.C.: — In these appeals, which concern assessments for the 1991, 1992 and 1993 taxation years, the issue is the Minister of National Revenue’s refusal to allow the appellant a tax credit for a severe and prolonged mental or physical

McArthur J.T.C.C.: — Mr. W.F. Kubicek Jr. and his wife, both American residents, purchased a cottage in Ontario in 1967 for $17,500.00. He was deemed to have acquired the cottage for $28,700.00 upon Mrs. Kubicek’s death in 1981. The fair market

Beaubier J.T.C.C.: — This matter was heard at Edmonton, Alberta on July 8 and 9, 1996 pursuant to the General Procedure. The Appellant called Ken Christiansen, who testified on behalf of the corporation; Ronald Harsma, the Appellant’s lawyer at the

Bowman J.T.C.C.: — These appeals are from assessments for the 1991, 1992 and 1993 for Leslie Karpati and for 1992, 1993 for Kate Karpati. They involve the denial of losses sustained by Dr. and Mrs. Karpati on a property located at 120

Garon J.T.C.C.: — This is an appeal from an assessment by the Minister of National Revenue for the 1991 taxation year. In that assessment, the Minister of National Revenue included in the appellant’s income the sum of $9,735, which the

Brulé J.T.C.C.: This is an appeal resulting from reassessments of the appellant’s 1992 and 1993 taxation years in which certain business losses were not allowed as personal deductions to the appellant.

Bowman J.T.C.C.: — These appeals, which were heard together on common evidence, concern the Minister of National Revenue’s refusal to allow the deduction of soft costs with respect to an investment in a multiple-unit residential building (MURB) in