Lamarre Proulx, T.C.C.J.:—The appellant is appealing the assessment of the respondent, the Minister of National Revenue (the''Minister") for 1988.

Mogan, T.C.C.J.:—The appellants have asked for a number of items in their notices of motion. On the question of short service of the notices, I have in effect granted that by hearing the motions this morning. Because they had previously asked for

Tremblay, T.C.C.J.—;

1. Point at issue

This appeal was heard at Montreal, Quebec, on September 28, 1989.

Kempo, T.C.C.J.:—These appeals raised two issues concerning the appellant's 1984 and 1985 taxation years. One was in respect of a housing benefit added to the appellant's income for each year pursuant to paragraph 15(1)(c) of the Income Tax

Teskey, T.C.C.J.:—The appellant appeals from reassessment of income tax for the years 1982, 1983, 1984 and 1985. There are two issues herein.

Rowe, D.T.C.J.:—The appellant appeals from reassessments of income tax for the 1985 and 1986 taxation years. The respondent included into income the sums of $54,370.95 and $30,589,70 in 1985 and 1986 respectively, received by the appellant from Bosco Homes

Tremblay, T.C.C.J.:—These appeals were heard on common evidence.

Tremblay, T.C.C J.:—

1. Point at Issue

The question is whether the appellant company was correct in claiming an investment tax credit in calculating its tax for 1982.

Tremblay, T.C.C.J.:—This appeal was heard on November 2, 1990 at Quebec City, Quebec.

Margeson, T.C.C.J.:—It was agreed at the outset that the evidence in this case would apply to the case of Adele Kanters, 89-2174(M).