Lamarre Proulx, T.C.C.J.:—The appellant instituted appeals from assessments by the Minister of National Revenue (the “ Minister”) for the 1988 and 1989 taxation years.

Lamarre Proulx, T.C.C.J.:—This is an appeal under the informal procedure from a reassessment of the Minister of National Revenue (the “ Minister”) for the 1988 taxation year.

Christie, A.C.T.C.C.J.:— This appeal is governed by the informal procedure prescribed by section 18 and following sections of the Tax Court of Canada Act, R.S.C. 1985, c. T-2.

Taylor, T.C.C.J.:—This is the appeal of Tony Grosdanof which was heard on January 27, 1993. I reserved the decision in order to review some of the comments made by the appellant and those made by the respondent's counsel. It is my practice when !

Rip, T.C.C.J. (orally):—This is an appeal from an income tax assessment for the 1989 taxation year in which the Minister of National Revenue disallowed certain expenses claimed by Mr. Baker in filing his return for that year. Mr. Baker has

Watson, D.T.C.C.J.:— This appeal concerning the 1988, 1989 and 1990 taxation years was heard at Sherbrooke, Quebec, on January 15,1993.

Watson, D.T.C.C.J.:—This appeal was heard at Sherbrooke, Quebec, on January 15, 1993 using the informal procedure. It concerns the appellant's 1988 taxation year.

Watson, D.T.C.C.J. (orally):— I do not intend to review all the facts in the instant case. Mr. Dionne testified honestly and openly. His credibility was without fault, but his testimony went against his own interests.

Christie, A.C.J.T.C.C. (orally):— I shall now deliver the reasons for the judgments that shall issue in the appeals of Nick and Smargdi Rozanis v. The Queen.

Hamlyn, T.C.C.J.:— The appellant entered into three separate development agreements with three separate limited partnerships to provide, inter alia, with variants, land, planning, supervision, construction, completion, initial services, management, start-up leasing and