Bowman J.T.C.C.: — These are appeals from assessments for the 1989 and 1991 taxation years.

Archambault J.T.C.C.: — Gestion Bertal Inc. (Bertal) is contesting an income tax assessment by the Minister of National Revenue (Minister) for the 1988 taxation year whereby the Minister taxed a capital gain of $284,812.

Beaubier J.T.C.C.: — This matter was heard at London, Ontario on May 24, 1996 pursuant to the Informal Procedure. The Appellant was the only witness.

McArthur J.T.C.C.: — This appeal was heard in Toronto, Ontario, on April 26, 1996, under the Informal Procedures of this Court.

O’Connor J.T.C.C.: — This appeal was heard in Toronto, Ontario on February 29, 1996 pursuant to the Informal Procedure of this Court.

The Appellant represented herself, gave testimony and filed several exhibits.

Archambault J.T.C.C.: — These are appeals by Synchrosat Limited (Synchrosat) from income tax assessments by the Minister of National Revenue (Minister) for the 1991 and 1992 taxation years.

Sobier J.T.C.C.: — The Appellant appeals from the assessment of the Minister of National Revenue (the “Minister”) for its taxation year ended June 30, 1991, whereby the Minister disallowed a deduction in respect of holdbacks and billings invoiced to

Sobier J.T.C.C.: — The Appellant appeals from the assessment of the Minister of National Revenue (the “Minister”) under section 160 of the Income Tax Act (the “Act”) for transfers made to her by her spouse, Gerald P. Sinnott,

Bowman J.T.C.C.: - These appeals are from reassessments for the appellant’s 1985, 1986, 1987 and 1988 taxation years. By those assessments the Minister of National Revenue included in Mr. Sideris’ income the following amounts:

Teskey J.T.C.C.: — The appellant appeals his assessments of income tax for the years 1992 and 1993 and elected to have them heard pursuant to the informal procedure.