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
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.
