Mogan, T.C.C.J.:—The appellant and his former wife Constance were married around 1964. There were two children of the marriage. The appellant and Constance separated around 1977 and were later divorced. Constance commenced proceedings against the appellant under the Family

Beaubier, T.C.C.J.:—

THE REGISTRAR: File 93-701 Winston Taljit, taxation years 1987, 1988, 1989 and 1990 and File 93-702(IT) Jocelyn Taljit, taxation years 1987, 1988, 1989 and 1990. They represent themselves, Your Honour.

O’Connor, T.C.C.J.:—These matters were heard together and on common evidence by consent of the parties in Toronto, Ontario, on August 25, 1993. They are appeals pursuant to the informal procedure of this Court and concern the appellants’ 1987 and 1988

Christie, A.C.J.T.C.C.:—These appeals are governed by the informal procedure prescribed by section 18 and following sections of the Tax Court of Canada Act. The years under review are 1986, 1987, 1988 and 1989.

Teskey, T.C.C.J.:—Both Linda Plested ("Linda") and her husband Donald Plested (‘ Donald"), elected to have their appeals of assessments for the years 1989, 1990 and 1991 heard pursuant to the informal rules and on common evidence.

Beaubier, T.C.C.J.:— These matters were heard together on common evidence by consent of the parties on October 4 and 5, 1993 at Vancouver, British Columbia. They are appeals pursuant to the general procedure of this Court.

Mogan, T.C.C.J.:— In computing his income for 1986 and 1987, the appellant deducted the amounts of $12,500 and $67,761 respectively as losses suffered in the operation of a business which he owned. The Minister of National Revenue disallowed the deduction

Bonner, T.C.C J.:—This is an appeal from an assessment under the Income Tax Act, R.S.C. 1952, c. 148 (am. S.C. 1970-71-72, c. 63) (the "Act") for the appellant's 1990 taxation year. On assessment the appellant was found liable:

Dubienski, D.T.C.C.J.:— This appeal was heard under the informal procedure in Winnipeg, Manitoba, on July 20, 1993.

This is an appeal of assessments made with respect to the appellants 1988, 1989 and 1990 taxation years.

Teskey, T.C.C.J.:—The appellant appeals her assessment of tax for the year 1988.