Watson, D.J.T.C.C.:— This appeal was heard at Quebec City, Quebec, on February 11, 1993, under the informal procedure. It is an appeal from an assessment dated May 27, 1992 for the 1988 taxation year.

Garon, T.C.C.J.:—These are appeals from income tax assessments for the appellant's 1984, 1985 and 1986 taxation years. In these assessments, the Minister of National Revenue reduced the deductions claimed by the appellant for manufacturing and processing profits, as

Garon, T.C.C.J.:—These appeals are governed by the informal procedure established under the Tax Court of Canada Act ana the Rules of this Court. They were heard on common evidence.

Garon, T.C.C.J. (orally):— This appeal is governed by the informal procedure established by the Tax Court of Canada Act and the Rules of this Court.

Margeson, T.C.C.J. (orally):— This matter for decision was heard under the informal procedure, Troop v. Her Majesty The Queen, 92-834(IT).

Sarchuk, T.C.C.J.:— This is a motion by the respondent pursuant to the provisions of sections 147 and 152 of the Tax Court of Canada Rules (General Procedure) (the Rules) [1] for costs and for an order directing appellant's counsel

Brulé, T.C.C.J.:— This is an appeal from an assessment of income tax for the 1990 taxation year in which the appellant elected to proceed under the informal procedure provisions of the Tax Court of Canada Act. In his

Beaubier, T.C.C.J.:— These matters were heard together and on common evidence by consent of the parties in Toronto, Ontario, commencing on May 31, 1993 and concluding on June 12, 1993. They are appeals pursuant to the general procedure of this

Rowe, D.T.C.C.J. (orally):—This has nothing to do with — I’m not going to spend — waste any more time with it. We have the opinion of an expert, who you called as part of your case to establish that the shares in question were

Mogan, T.C.C.J.:— For the appellants 1990 taxation year, the Minister of National Revenue assessed interest of $7,036.43 and a penalty of $2,595.11 with respect to certain instalments of tax which the appellant did not pay on a quarterly basis during