Somers D.J.T.C.C.: — This appeal was heard in Sudbury, Ontario, on October 29, 1996 pursuant to the Informal Procedure of this Court concerning the Appellant’s 1994 taxation year.

Mogan J.T.C.C. — The appeals of Kuhlmann v. R. (Court File No. 92-1179) and Kuhlmann v. R. (Court File No. 92-1180) were heard together on common evidence. The Appellants are husband and wife. For

Rip J .T.C.C.: — Patricia Kowalchuk has appealed assessments for 1989, 1990, 1991 and 1992 claiming a disability tax credit in accordance with section 118.3 of the Income Tax Act (“Act”) due to her son’s physical

Taylor J.T.C.C.: — I have reviewed the somewhat involved documentation regarding the application of Malcolm Jennings for an Order extending the time within which to appeal from assessments for the years 1990 and 1991. I am satisfied that this Court

Sarchuk J.T.C.C.: — The appeals of David Green (the Appellant) are from reassessments of income tax made in respect of his 1991 and 1992 taxation years. Pursuant to the provisions of subsection 18(1) of the Tax Court of Canada

Somers D.J.T.C.C.: — This appeal was heard in Sudbury, Ontario, on October 29, 1996, pursuant to the Informal Procedure of this Court concerning the Appellant’s 1994 and 1995 taxation years.

Hamlyn J.T.C.C.: — The assessment under appeal is a Notice of Assessment of Non-Resident Tax, number A355179, dated December 14, 1993.

Beaubier J.T.C.C.: — This appeal was heard at Regina, Saskatchewan on November 20, 1996 pursuant to the Informal Procedure. The Appellant was the only witness.

Sobier J.T.C.C.: — These appeals were heard on common evidence in accordance with the Order of Mogan J.T.C.C., dated May 6, 1996.

Somers D.J.T.C.C.: — This appeal was heard on October 29, 30 and 31, 1996 at Sudbury, Ontario.