Hugessen J.T.C.C.: — The Appellant maintained horses which he raced. He argues that this resulted in his having two separate sources of business income: the maintenance of horses for racing and racing itself. Of these, only the former would fall

Foisy J. — The Attorney General of Canada (the “Attorney General”) is the appellant in this action. Roger M. Bourbonnais and Roger

Hugessen J.T.C.C.: — This is an appeal from a judgment of the Tax Court of Canada that dismissed the Appellant’s appeal to that Court.

Graser J.T.C.C.: - The parties were married on September 2, 1988. They separated October 8, 1994. There are two children aged six and four.

Both parties are employed full time. The applicant earns $28,000 - 35,000 gross per year and the respondent $36,000 per year.

Upon separation the respondent and children stayed in the marital home and the applicant paid the mortgage in lieu of child support until the sale of the home in December, 1994. Respondent provided applicant with a receipt for the payments for income tax purposes.

O’Connor J.T.C.C.: — These appeals were heard at London, Ontario, on October 1, 1996. Testimony was given by Daniel David Gascho, the president of the Appellant corporation and by Hélène Hébert, an appeals officer with Revenue Canada.

Sobier J.T.C.C.: — The Court is now prepared to give Reasons for Judgment in the appeal between Rosemarie Evertz and Her Majesty the Queen, 94-979(IT)G, and Dieter Evertz and Her Majesty the Queen, 94-980(IT)G. These appeals were heard on common

Bonner J.T.C.C.: — The appellant appeals from an assessment of income tax for the 1989 taxation year. The issue is whether a payment to the appellant as consideration for the cancellation of a contractual right contained in a lease was a

Beaubier J.T.C.C.: - At the opening of the hearing counsel for both parties agreed that all matters in these appeals had been settled except that contained in an Agreed Statement of Facts which they filed. They also agreed that the Court

Teskey J.T.C.C.: — The Appellant elected, in his Notice of Appeal, the informal procedure when he appealed his assessment of income tax for the 1992 taxation year.