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.

Bonner T.C.C.J.: - Alberta Wheat Pool appeals from assessments of income tax for its 1980 to 1984 taxation years. Saskatchewan Wheat Pool appeals from assessments of income tax for its 1980 to 1986 taxation years. The appeals were heard together on

Taylor J.T.C.C. (orally): — This is the appeal of Andrew A. J. Van Doodewaard with respect to his 1990 and 1991 taxation years. There is only on issue. Mr. Van Doodewaard was an account executive, perhaps more commonly termed a

Rowe D.J.T.C.C.: — The appellant appeals from an assessment of income tax for the 1994 taxation year. In computing income for that year, the appellant claimed a disability tax credit which the Minister of National Revenue disallowed.

Sarchuk J.T.C.C.: — The appeals of Ronald Urquhart and June Urquhart are from assessments of tax with respect to the 1987, 1988, 1989, 1990 and 1991 taxation years. Both Appellants have elected the expedited procedure provided by section 18.1 of

Sobier J.T.C.C.: — The Appellant appeals from the determination of loss made by the Minister of National Revenue (the “Minister”) with respect to its taxation year ending September 29, 1983 whereby the Minister denied the Appellant the right to

Sarchuk J.T.C.C.: — The appeal of Bernard Spiegel (the Appellant) is from an assessment of tax in respect of his 1986 taxation year, in which the Minister of National Revenue (the Minister) denied the scientific research tax credit (SRTC) claimed

Sarchuk J.T.C.C.: — Thomas J. Shoebottom (the Appellant) appeals from assessments of tax with respect to this 1989 and 1990 taxation years. In computing his income for those years, the Appellant deducted the amounts of $28,864 and $14,166, respectively,