Couture, C.T.C.C.J.:—The assessments under appeal concern the 1986 and 1987 taxation years. The evidence revealed the following facts.

Dussault, T.C.C.J.:—Il s'agit d'appels de nouvelles cotisations pour les années d’imposition 1985, 1986, 1987 et 1988 de l'appelante. Au début de l'audience le procureur de l'appelante a fait part son intention de se désister de l'appel pour l’année d'imposition

Tremblay, T.C.C.J.:—This appeal was heard on September 28, 1990 at Sherbrooke, Quebec, and was taken under reserve upon receipt of final argument on December 3, 1990.

Rip, T.C.CJ.:—Lynda Aceti ("Aceti") appealed her income tax assessment for 1988 in which the Minister of National Revenue Minister") added to her income the sum of $18,750 in accordance with the provisions of paragraph 56(1)(b) of the Income

Lamarre Proulx, T.C.C.J.:—L'appelant interjette appel, selon la procédure informelle, d'une nouvelle cotisation du Ministre du Revenu national (le « Ministre »), pour l’année d’imposition 1989.

Tremblay, T.C.C J.:—

Lamarre Proulx, T.C.C.J.:—This is an appeal from the assessment by the respondent, the Minister of National Revenue (the" Minister”), for the 1987 and 1988 taxation years.

Taylor, T.C.J.:—These are appeals heard on common evidence in Belleville, Ontario on June 9, 1992, against income tax assessments which are detailed below. While the points at issue were somewhat different for the various appellants, the Court's understanding of

Teskey, T.C.C.J.:—The appellant elected to have his appeals heard under the informal procedure. He appeals his reassessments wherein the Minister of National Revenue (the "Minister") added to the appellant's income for 1987 and 1988 moneys received from Bernt

Kempo, T.C.J.:—This is an appeal against an assessment for tax issued by the respondent acting through the Minister of National Revenue in respect of the taxation year 1989. The appellant claims entitlement to a greater capital gains exemption on the