Garon, T.C.C.J.:—These appeals are governed by the informal procedure.

Teskey, T.C.C.J. (orally):— Normally the Court does not give judgments right off the top at the end of a trial. This judge usually goes back into chambers and spends about an hour or two writing out the judgment that is reasonable, that is logical and

Mogan, T.C.C.J. (orally):—This is an appeal in respect of the 1990 taxation year and the appellant has elected the informal procedure. The issue involves certain amounts received by the appellant in 1990 in connection with her employment at a place

Brulé, T.C.CJ.:—The decision in this case dismissing the appeal was given from the bench but some of the circumstances are worth noting.

Mogan, T.C.C.}. (orally):— This appeal is brought with respect to the 1990 taxation year. In that year tne appellant, a retired chartered accountant, paid for a subscription to an investment advisory circulation called The Investment Reporter.

Rip, T.C.C.J.:— On December 24, 1992, I issued an interim judgment and reasons in the appeals by Canalerta Technologies Inc. (“Canalerta") from assessments issued in accordance with Part VII of the Income Tax Act, R.S.C. 1952, c.

Garon T.C.C.J.:— In my reasons for judgment dated November 7, 1991 relating to the appeals filed both by the appellant and by Mr. Roger Coderre and Mrs. Madeleine Coderre, I indicated that the Court would like to have the submissions of the parties as to

St-Onge, T.C.C.J.:- The appeal of the company Parthenon Investments Ltd. was heard on June 8 and 9, 1993 in the City of Montreal, Province of Quebec, and the issue is whether the respondent was right in disallowing deductions of interests in the

Mogan, T.C.C.J.:—During 1984, the appellant (as tenant) received lease inducement payments from different landlords with respect to seven leased locations. The issue in this appeal is whether the amounts received are capital or income.

Kempo, T.C.C.J.:—I would note that both the matters of Rinaldo Zeppieri and Italo Zeppieri have been consolidated by way of consent and order of this Court dated August 11, 1993. These procedural motions are in relation to certain appeals respecting each