Teskey J.T.C.C.: — The Appellant, in his Notice of Appeal, wherein he appealed his assessment of income tax for the years 1993 and 1994, elected the informal procedure.

Rowe D.J.T.C.C.: — The appellant appealed from an assessment of income tax with respect to his 1991 taxation year in which he had claimed an overseas employment tax credit which the Minister of National Revenue (the “Minister”) denied. The appellant

Brulé J.T.C.C.: — While the appellant apparently was appealing the disallowance of a disability tax credit by the Minister of National Revenue (the “Minister”) in his Notice of Appeal he forgot the 1992 and 1993 taxation years and only is appealing based on the

Watson D.J.T.C.C.: — This appeal was heard in Vancouver, British Columbia, on September 25, 1996, under the Informal Procedure.

McArthur J.T.C.C.: - This appeal was heard in Ottawa under the Informal Procedures of this Court. The issue is whether the Appellant is entitled to deduct $2,305 in contributions to his Registered Retirement Savings Plan (“RRSP”) in the 1992 taxation

Beaubier J.T.C.C.: — These appeals were heard jointly and on common evidence at Saskatoon, Saskatchewan on September 4 to 6, inclusive and September 9, 1996.

Rip J.T.C.C.: — Ly Hau and Neng Hau are brothers. In November 1990 they and another brother, Sang Hau, purchased three commercial condominium units located on Silverstar Boulevard in Scarborough, Ontario (“condominium property”) for the following amounts:

Sarchuk J.T.C.C.: - In computing income for the 1987, 1988, 1989 and 1990 taxation years, the Appellant sought to deduct full farm losses in the amounts of $20,439, $40,610, $38,134 and $36,620 respectively.

O’Connor J.T.C.C.: — These appeals were heard in Vancouver, British Columbia on September 18, 1996.

The Appellant was the only person to testify and several exhibits were filed.

Sobier J.T.C.C.: — By agreement, these appeals were heard on common evidence. The Appellants appeal from the assessments of the Minister of National Revenue (the “Minister”) for their 1989 and 1990 taxation years, whereby the Minister disallowed certain expenses