Kempo, T.C.J.:—The sole issue for determination in this appeal respecting the appellant's 1987 taxation year is whether the appellant is entitled to a northern resident deduction under the provisions of section 110.7 of the Income Tax Act

Kempo, T.C.J.: —I am delivering these reasons for judgment orally, however I expressly reserve the right to edit and expand upon them subsequently if need be.

Taylor, T.C.J.:—These are appeals heard in Edmonton, Alberta, on May 15, 1990, against income tax assessments in which the Minister of National Revenue had disallowed deductions in the following amounts:

Taylor, T.C.J.:—This is an appeal heard in London, Ontario, on May 2, 1990, against an income tax assessment for the year 1986 in which the Minister of National Revenue disallowed a deduction of $2,628.45 claimed as an “invest- ment tax credit",

Rip, T.C.J.:—D. Scott Murray ("Murray"), the appellant, appeals income tax assessments for 1983, 1984 and 1985 in which the Minister of National Revenue, the respondent, levied penalties under the provisions of subsection 163(1) of the Income Tax

Christie, A.C.J.T.C.:— The dispute is about whether the appellant is entitled to a claimed deduction of $10,000 in computing his income for 1981. The bulk of his income for that year was employment income as an instrument mechanic with MacMillan Bloedel

Goetz, J.T.C.C.:—The appellant appeals his reassessments for his 1981 and 1982 taxation years. An agreed statement of facts was filed and synopsis of those facts is set out as follows:

Taylor, T.C.J.: —This is an appeal heard in Edmonton, Alberta, on May 18, 1990, against an assessment dated March 20, 1986 in which the Minister of National Revenue claimed against the estate in connection with the non- remittance of employee

Garon, J.T.C.C. [Translation]: —This is an appeal from an income tax assessment of the Minister of National Revenue for the 1980 taxation year relating to the nature of a payment of a sum of $75,000 made to the appellant by Les Pétroles