O’Connor J.T.C.C.: — These appeals were heard on common evidence at London, Ontario on September 30, 1996.

Sobier J.T.C.C.: — The Appellant appeals from the assessment by the Minister of National Revenue (the “Minister”) made under subsection 224(1) of the Income Tax Act (the “Act”) for failure to comply with a Requirement to Pay.

Rowe D.J.T.C.C.: - The appellant appeals from an assessment of income tax for the 1988 taxation year. In reassessing the appellant the Minister of National Revenue (the “Minister”) added into income the sum of $38,413.50 earned from Tricrane Inc. (Tricrane)

McArthur J.T.C.C.: — These appeals were heard in Toronto under the Informal Procedures of this Court on common evidence with the appeals of Rajesh Monga and Edmundo Sanchez.

Mogan J.T.C.C.: — This is an appeal in respect of the taxation years, 1989, 1990 and 1991, in which the Appellant has elected the informal procedure. The only issue before the Court is whether certain losses can be deducted by the Appellant

Bowie J.T.C.C.: — These two appeals were heard together on common evidence by agreement of the parties. The sole issue for decision is whether the ostensible sale by each of these Appellants of the shares they held in Silvertip Holdings Ltd.

Garon J.T.C.C.: - This is an appeal from an assessment by the Minister of National Revenue (the “Minister”) for the 1992 taxation year. By that assessment, the Minister disallowed a deduction of $16,164 claimed by the appellant as a business

Bowie J.T.C.C.: — Mr. MacKenzie was originally assessed under the Income Tax Act (the Act) for the year 1993 on August 5, 1994. He was reassessed on September 29, 1994. When filing his return for that year he had

Hamlyn J.T.C.C.: - These are appeals for the 1990, 1991, 1992 and 1993 taxation years.

Rowe D.J.T.C.C.: — The appellant, Lorenz, appeals from an assessment of income tax with respect to the 1989 taxation year.