Lamarre Proulx T.C.C.J.:—These are appeals for the appellant’s 1985, 1986 and 1987 taxation years. The issues to be determined are:

P.R. Dussault, T.C.C.J.:—So far as the appellant Blandine Girard L’Hérault is concerned, these are appeals from assessments for 1985 and 1987 respectively by which the Minister of National Revenue (the"Minister") regarded as business income rather than a capital

Couture, C.J.T.C.C.:—The assessment issued by the respondent from which this appeal was instituted concerns the 1986 taxation year of the appellant.

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

Lamarre Proulx, T.C.C.J.:—This is an appeal under the informal procedure with respect to the 1990 taxation year.

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.