Tremblay, T.C.C.J.:—These appeals were heard on common evidence on July 4 and 5, 1990, November 19, 20, 21, 22 and 23, 1990 and May 6, 7 and 8, 1991 in Montréal, Quebec. The last written submissions of the parties were received in April 1992.

Taylor, T.C.C.J.:— This is an appeal heard in Vancouver, B.C., on June 1, 1993 under informal procedure of the Tax Court of Canada, against an income tax assessment for the year 1988, in which the respondent increased the taxable income of the

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.

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.

Margeson, T.C.C.J.:—This appeal was heard under the informal procedure.

Taylor, T.C.C.J.:—This is an appeal heard in Toronto, Ontario, on March 8, 1993, under the informal procedure rules of the Tax Court. The issue was whether the respondent had acted properly — according to sections 150 and 162 of the Income

Dubienski, D.J.T.C.C.:—This appeal was heard under the informal procedure in Winnipeg, Manitoba, on January 12, 1993. The facts in this case are fairly simple, and are as follows.

Watson, D.T.C.C.J.:—Toutes les parties étaient d'accord que ces deux appels, concernant les années d'imposition 1988 et 1989, soient entendus sur preuve commune et que la décision dans la cause de M. Caron s'appliquerait à celle de Mme Bélanger, vu que