Rip, T.C.C.J.:—George M. Wolf ("Wolf") appealed his income tax assessments for 1983 and 1984 on the basis the Minister of National Revenue ("Minister"), the respondent, erred in including in his income for each of 1983 and 1984 the amounts of $491.22

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

Couture, C.T.C.C.J.:—The assessments under appeal are dated December 8, 1983, for the 1980 and 1981 taxation years.

The appellant gave evidence, acting for himself, and stated the following facts:

Taylor, T.C.C.J.:—These are appeals heard in Toronto, Ontario, on April 1, 1992, against income tax assessments for the years 1985 and 1986 in which the Minister of National Revenue included in the calculation of the Gross Investment Revenue (G.I.R.) of

Mogan, J.T.C.C.:—This is an appeal in respect of the appellant's 1988 taxation year. The respondent admitted all of the facts alleged in the notice of appeal and no evidence (oral or documentary) was entered at the hearing. The appeal was argued on

Tremblay, T.C.C.J.:—This appeal was heard on November 26 and 27,1991 at Montreal, Quebec. The transcript was received by the Court on January 27, 1992.

Garon, T.C.C.J.:—By his motion, the applicant is seeking an order:

1. (a) for default judgment pursuant to paragraph 63(2)(c) of the Tax Court Rules; or, failing (a),

Garon, T.C.C.J.:—In this case, the appellant appeals a reassessment of income tax dated October 3, 1988 pursuant to which the amount of $103,640 was added to the appellant's income for its 1985 taxation year.

Christie, A.C.J.T.C.C.:—These appeals pertain to reassessments by the respondent regarding the appellant's 1984 and 1985 taxation years. In reassessing he added $76,723 to income for 1984 and $85,056 for 1985.

Garon, T.C.C.J.:—This is an appeal from a reassessment dated May 12, 1988, in respect of the appellants 1987 taxation year. By this reassessment the Minister of National Revenue reduced the investment tax credit from $31,609 to $22,204. This reduction in