Teskey, T.C.C.J.:— The appellant appeals his assessments of income tax for the years 1986, 1987 and 1988.

Christie, A.C.J.T.C.C.:—Three matters came on for hearing under the Tax Court of Canada Rules (General Procedure) at London on October 7, 1993. First was a motion on behalf of the respondent for judgment dismissing this appeal on the ground that: "The

Kempo, T.C.C.J. (orally):— This general procedure appeal concerns the appellant's 1987 taxation year and arises in respect of the taxability of his sale of a single family residence located at 3721-Sixth Street, Ottawa, Ontario which the Minister of

Watson, D.T.C.C.J.:—This appeal was heard at Montréal, Quebec, on September 27, 1993.

Teskey, T.C.C.J. (orally):— The appellant elected to have his appeal from his 1990 reassessment dealt with under the informal procedure.

Rowe, D.T.C.C.J.:— On February 10, 1993, the Honourable Judge Hamlyn of the Tax Court of Canada ordered that this appeal be heard in part by way of common evidence with the appeals of Andrew F. Butt (88-1837), John David Shillington (88-1842),

Margeson, T.C.C.J. (orally):— The matters before me today for decision are those of Bohdan Barabash v. M.N.R., 90-2071 and Wolodymyr Barabash v. M.N.R., 90-2995. It was agreed at the outset that the

Sobier, T.C.C.J. (orally):— The appellant Mackintosh Flexo-Gravure Ltd. (” Flexo") appeals from the assessment of the Minister of National Revenue (the "Minister") for the 1987 taxation year whereby the Minister disallowed the small business deduction under subsection

Mogan, T.C.C.J. (orally):— The appeals of Francisco Bettencourt and his wife Rita Bettencourt were heard together on common evidence. The taxation years under appeal are 1986, 1987 and 1988. During those years, the appellants were the principal

Sobier, T.C.C.J.:—The appellant appeals from the assessments for its 1981, 1982,1983 and 1984 taxation years, whereby the Minister of National Revenue (the “ Minister”):