Sarchuk, T.C.C.J. (orally):— Mr. Woodside, I could reserve on this matter and write four or five pages of reasons. However, I don’t feel that that is necessary for several reasons. The first is that I am as a matter of law bound by

Lamarre Proulx, T.C.C.J.:— This is an appeal, by way of the informal procedure, for the year 1991.

Bell, T.C.C.J.:— The appellant appealed a reassessment of income tax pursuant to a notice of reassessment issued by the Minister of National Revenue ("Minister") on December 31, 1991 for the 1988 taxation year. The appeal was heard under the informal

Margeson, T.C.C.J. (orally):—This matter was heard under the informal procedure. It is the matter between Phillip G. Wasson and Her Majesty the Queen, 92-1901(IT). The issues are quite straightforward. They involve the questions as to whether or not the

Lamarre Proulx, T.C.C.J.:—This is an appeal under the informal procedure from an assessment of the Minister of National Revenue (the "Minister") for 1988.

Bowman, T.C.C.J.:—This appeal is from an assessment made under section 160 of the Income Tax Act, R.S.C. 1952, c. 148 (am. S.C. 1970-71-72, c. 63) (the "Act") by the Minister of National Revenue against the appellant in the

Lamarre Proulx, T.C.C.J.:—The appellant instituted appeals from assessments by the Minister of National Revenue (the “ Minister”) for the 1988 and 1989 taxation years.

Lamarre Proulx, T.C.C.J.:—This is an appeal under the informal procedure from a reassessment of the Minister of National Revenue (the “ Minister”) for the 1988 taxation year.

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, R.S.C. 1985, c. T-2.

Taylor, T.C.C.J.:—This is the appeal of Tony Grosdanof which was heard on January 27, 1993. I reserved the decision in order to review some of the comments made by the appellant and those made by the respondent's counsel. It is my practice when !