Tremblay, T.C.C.J.:—This appeal was heard under the informal procedure on June 15, 1993, in Montreal, Quebec.

D.W. Beaubier, T.C.C.J. (orally):—This matter was heard in Winnipeg, Manitoba on July 16, 1993. The appellant called as witnesses himself, his wife Carol Alexander, his son Rex Alexander and his daughter Donna Anderson. The Crown called as a

P.R. Dussault, T.C.C.J.:—These appeals were heard on common evidence; they concern reassessments for the appellants’ 1987 and 1988 taxation years.

Taylor, T.C.C.J.:— This is an appeal under the informal procedure, heard in London, Ontario on October 21, 1993, against income tax assessments for the years 1988, 1989 and 1990, in which the Minister of National Revenue assessed to tax the

Bell, T.C.CJ.:—The appellant is one of three Canadian corporations each of which sought to deduct a capital loss in its return of income for the 1985 taxation year on the basis that an amount owing to it by K-Tel International Inc. ("K-Tel")

Bowman, T.C.C.J.:—This appeal involves a claim by Mr. Pallotto to deduct in computing his income for 1991 support payments of $3,600 made by him to his estranged wife for the support of his two children.

Brulé, T.C.C.J.:—This appeal involves assessed tax and interest in the income of the appellant for the 1982, 1983, 1984 and 1985 taxation years. Three separate matters were under appeal:

Couture, C.T.C.C.J.:—This appeal was heard under the rules governed by the informal procedure.

Dussault, T.C.C.J.:—These appeals were heard on common evidence. For each of the appellants, they concern assessments for the 1981 and 1982 taxation years. By these reassessments the Minister of National Revenue ("the Minister") disallowed the deduction by each of

Garon, T.C.C.J.:— This is an appeal from a reassessment for the 1984 taxation year, the year in which Mr. Napoléon Bouchard ("Mr. Bouchard”) died. In that assessment, the Minister of National Revenue included a taxable capital gain of $76,905 in