Teskey J.T.C.C.: — The Appellant, in his Notice of Appeal herein, appeals his assessment of income tax for the years 1990 and 1991 and elects the informal procedure.

Brulé J.T.C.C.: — This hearing involved a motion brought by the Appellant under Rule 58(1 )(a) of the Tax Court of Canada Rules which reads as follows:

Bowman J.T.C.C.: — This appeal is from an assessment for 1988. It involves the application of section 80 of the Income Tax Act. That section provides in essence that where a debt is “settled or extinguished” there is a

Hamlyn J.T.C.C.: — This is an appeal from a Notice of Reassessment issued on March 11, 1994, by the Minister of National Revenue (the “Minister”) and bearing number 3816937 in respect of the taxation year ended May 31, 1989, of Cargill

Bonner J.T.C.C.: — The appellant appeals from income tax assessments for the 1986, 1987, 1988 and 1989 taxation years. At issue is the proper timing of deductions in respect of rental payments under a lease to the appellant of office space

Christie A.C.J.T.C.C.: — On April 17, 1996 I signed the reasons for judgment and the judgment pertaining to these appeals. Copies attached. On April 22, 1996 they were sent to the parties by registered mail after the judgment had been recorded

Margeson J.T.C.C.: — The Appellant filed an appeal from the reassessment dated August 14, 1991, number 3532072, with respect to its taxation year ending January 2, 1987.

Hugessen J.A. (orally): — Mr. Werry, you must realize that we can only intervene in the decision of the Tax Court of Canada if you show us that the judge committed some error of law or made findings of fact for which there

Rouleau J.: — On June 6, 1996, two motions as well as a cross-motion were before the Court. The Defendant sought an Order striking out the Plaintiff’s Amended Statement of Claim without leave to amend; the Plaintiff sought an Order dismissing

Rouleau J.: — This Applicant came before the Court on August 27, 1996, seeking an extension of time to file its motion record. It was suggested in the affidavit material in support of the application for extension of time that an