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

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