Bowman, T.C.C.J.:— This is an appeal from an assessment for the appellant's 1988 taxation year. The parties agreed that the matter could proceed on the basis of agreed facts and written submissions without the necessity of either party appearing before

Beaubier, T.C.C.J.:—This matter was heard in Saskatoon, Saskatchewan, on December 11, 1991.

Bonner, J.:—This is an application by the appellant, Discovery Research Systems Inc., for an order:

1. (a) for default judgement (sic) pursuant to subsection 63(2)(c) of the Tax Court Rules; or;

Beaubier, T.C.C.J.:—These matters were argued together before the Court in Vancouver, British Columbia on January 21, 1992.

Tremblay, T.C.C.J.:—This appeal was heard on June 6, 1990 at the City of Halifax, Nova Scotia.

Dussault, T.C.C.J.:—

Hamlyn. T.C.C.J.:—Donald Funk the appellant, appeals from a reassessment of income tax for the 1981 taxation year. The Minister of National Revenue reassessed Mr. Funk, pursuant to paragraph 18(1)(b) of the Income Tax Act, R.S.C. 1952,

Garon, T.C.C.J.:—This is an appeal from an income tax assessment made on May 23, 1988 for the 1986 taxation year. According to the amended reply to the notice of appeal, the Minister of National Revenue disallowed a deduction in the amount of

Sarchuk, T.C.C.J.:—This is an appeal by Simone Rita Balz, Executrix of the Estate of Frank Bernhard Balz from a reassessment of income tax with respect to the 1987 taxation year.

Allan, D.T.C.C.J.:—The taxpayer has appealed from the respondent's assessment of his 1989 return of income.

The parties to this appeal filed an agreed statement of facts, as follows: