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.

McArthur J.T.C.C.: - These appeals were heard in Regina, Saskatchewan, under the informal procedures of this Court.

Bonner J.T.C.C.: — The appellant appeals from assessments of income tax for the 1985, 1986 and 1987 taxation years. It claims that it is entitled to investment tax credits in respect of buildings acquired during those three taxation years and

Sarchuk J.T.C.C.: — These are appeals by Andrew Bradbury (the Appellant) from assessments of tax with respect to his 1991 and 1992 taxation years. He has elected to proceed by way of an expedited hearing pursuant to Section 18.(1) of the

Watson D.J.T.C.C.: — This is an appeal heard under the informal procedure in Corner Brook, Newfoundland, on August 28, 1996, from a reassessment with respect to the Appellant’s 1992 and 1993 taxation years. The Appellant is appealing a tax assessment

Tardif J.T.C.C.: — This is an appeal from a decision rendered on February 8, 1994 confirming a notice of assessment issued on October 6, 1993 denying the appellant the married credit.

Lamarre Proulx J.T.C.C.: — The appellant instituted an appeal from the assessment by the Minister of National Revenue (the “Minister”) made under paragraph 6(1 )(a) of the Income Tax Act (the “Act”) for the 1986 taxation