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

Beaubier, T.C.C.J.:—This matter was heard in Edmonton, Alberta, on June 25, 1992.

Mr. MacDonald was the only witness. He has appealed a reassessment concerning his 1986 taxation year.

Bell, T.C.C.J.:—The appellant has appealed from reassessments of his 1985 and 1986 taxation years.

The following facts were not in dispute:

Couture, C.T.C.C.J.:—This is an appeal from an assessment for the 1983 taxation year. The relevant facts on which that assessment is based were admitted by the parties, and may be summarized as follows: