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

Beaubier, T.C.CJ.:—This matter was heard at Toronto, Ontario on September 14, 1993.

O'Connor, T.C.C.J.:—This matter was heard in Vancouver, British Columbia, on September 7, 1993. It is an appeal pursuant to the general procedure of this Court and concerns the appellants 1989 taxation year.

Taylor, T.C.C.J.:— These are appeals heard in Edmonton, Alberta on July 7 and 8, 1993 against reassessments dated March 28, 1988 under the Income Tax Act, R.S.C. 1952, c. 148 (am. S.C. 1970-71-72, c. 63) (the"Act") for the years 1982,

Mogan, T.C.C.J.:— The appeals of Brian Morris, Saul Morris and Anita Morris were heard together on common evidence. Brian Morris is a lawyer practising in the City of Toronto. Saul Morris resides in Montreal and is a brother of Brian. Anita Morris

Sobier, T.C.C.}. (orally):— The Court is now prepared to give reasons for judgment in Rockliffe v. The Queen, 92-1941(IT).

Mogan, T.C.C.J.:—This is an appeal in respect of the 1989 and 1990 taxation years. In those years the appellant caused certain amounts to be paid to his separated wife and he deducted those amounts in computing his income on the basis that