Hamlyn, T.C.C.J.:— This is in the matter of Mike Milliken the appellant and Her Majesty The Queen the respondent. It's an informal procedure appeal dated June 22, 1993 with respect to the appellant's 1988 taxation year.

Beaubier, T.C.C.J.:—This is an appeal pursuant to the informal procedure of this Court. It was heard in Edmonton, Alberta on August 11, 1993. The appellant was the only witness. The appellant is a Professor of Meteorology at the University of Alberta

Lamarre Proulx, T.C.CJ.:— This is an appeal for 1990 using the informal procedure. The appellant is a former House of Commons employee and a beneficiary of the retirement plan set up by the Public Service Superannuation Act,

Teskey, T.C.CJ.:— The appellant elected to have her appeals from assessments for the years 1989 and 1990 heard pursuant to the informal procedure. Issue

Bonner, T.C.C.J.:—This is an appeal under the informal procedure .from an assessment under the Income Tax Act, R.S.C. 1952, c. 148 (am. S.C. 1970-71-72,

Hamlyn, T.C.C.J.:— These procedural motions are in relation to certain appeals from an assessment decision of the Minister of National Revenue wherein the sale of a particular real property was assessed to be on revenue account as opposed to the

Christie, A.CJ.T.C.C.:—

THE REGISTRAR: The next matter is Safdar Chaudhry No. 92-1850, taxation years 1986 and 1987. There is an agent appearing for the appellant.

O’Connor, T.C.C.J.:— This matter was heard in Toronto, Ontario, on August 23, 1993. It is an appeal pursuant to the informal procedure of this Court and concerns the appellant's 1990 taxation year.

Beaubier, T.C.C.J. (orally):—This is an appeal pursuant to the Informal Procedure of this Court. It was heard in Edmonton, Alberta on August 12, 1993. The witnesses were the appellant and his accountant, Mr. Blacklock, for the appellant. The respondent

Rowe, D.T.C.C.J.:- The appellant appeals from an assessment of income tax for its 1985 taxation year. In May, 1985, the appellant, as tenant, made an offer to lease certain premises in Burnaby, British Columbia, and that offer was accepted on May