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

Kempo, T.C.C.J.:—This informal procedure appeal of Dorothy Mary Anderson concerns her 1989 taxation year.

Bell, T.C.C.J. (orally):—The appeal herein relates to the appellant's 1986 and 1987 taxation years.

There are three issues:

Sarchuk, T.C.C.J.:— This is an appeal by Daniel Dragovich (Dragovich) from an assessment of tax for the 1989 taxation year. Pursuant to the provisions of section 18.1 of the Tax Court of Canada Act the appellant has elected

Hamlyn, T.C.C.J. (orally):— This is in the matter of Robert A.B. Jones, appellant and Her Majesty The Queen, respondent. It is an appeal with respect to the 1986,1987 and 1988 taxation years. In respect of his 1986, 1987 and 1988 taxation

Garon, T.C.C.J.:—This is an appeal from an income tax assessment made by the Minister of National Revenue on May 16, 1988 for the 1986 taxation year. In that assessment, the Minister of National Revenue added in the computation of the appellant's