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.

Taylor J.T.C.C.: — These are appeals heard in Calgary, Alberta on May 27, 1996, against amounts for the years 1990 and 1991 in which the Respondent disallowed certain expenses claimed against rental income from real property. The Reply to Notice

Bowman J.T.C.C. (orally): — These matters are proceeding under the informal provisions of the Act and I am of the opinion that the motion is one of sufficient importance that it has to be met. And it would appear that while

Bell J.T.C.C.: — These three appeals were heard on common evidence. Reference to the “Appellant” is a reference to each of the three Appellants, the procedures taken by the Minister of National Revenue (“Minister”) in respect of each of them

Bowman J.T.C.C.: — This appeal is from an assessment for the appellant’s 1987 taxation year. The issue is whether a loss sustained by the appellant of $206,221, together with related legal fees of $2,111, on a loan it made to a

Beaubier J.T.C.C.: — This appeal was heard at Saskatoon, Saskatchewan on June 26, 1996 pursuant to the Informal Procedure. The Appellant and her former husband, Joseph Larry Elder, both testified.

Archambault J.T.C.C.: — These are appeals by Mr. David Stein from income tax assessments by the Minister of national Revenue (Minister) for the 1986 and 1987 taxation years. The Minister disallowed the deduction of rental losses incurred in connection

Beaubier J.T.C.C.: — This appeal was heard at Kelowna, British Columbia, pursuant to the General Procedure on June 20, 1996. The Appellant was the only witness.

Sobier J.T.C.C.: — The Appellant appeals from the assessment by the Minister of National Revenue (the “Minister{}) of penalties under subsection 163(2) of the Income Tax Act (the “Act”) with respect to his 1989 and 1990