Rip, T.C.C.J. (orally):—This is an appeal from an income tax assessment for the 1989 taxation year in which the Minister of National Revenue disallowed certain expenses claimed by Mr. Baker in filing his return for that year. Mr. Baker has

Watson, D.T.C.C.J.:— This appeal concerning the 1988, 1989 and 1990 taxation years was heard at Sherbrooke, Quebec, on January 15,1993.

Watson, D.T.C.C.J.:—This appeal was heard at Sherbrooke, Quebec, on January 15, 1993 using the informal procedure. It concerns the appellant's 1988 taxation year.

Watson, D.T.C.C.J. (orally):— I do not intend to review all the facts in the instant case. Mr. Dionne testified honestly and openly. His credibility was without fault, but his testimony went against his own interests.

Christie, A.C.J.T.C.C. (orally):— I shall now deliver the reasons for the judgments that shall issue in the appeals of Nick and Smargdi Rozanis v. The Queen.

Hamlyn, T.C.C.J.:— The appellant entered into three separate development agreements with three separate limited partnerships to provide, inter alia, with variants, land, planning, supervision, construction, completion, initial services, management, start-up leasing and

Kempo, T.C.C.J.:— These appeals concern the respondent's application of subsection 31(1) of the Income Tax Act, R.S.C. 1952, c. 148 (am. S.C. 1970-71-72,

Sarchuk, T.C.C.J. (orally):— This is an appeal by Alexander Josifovic (Josifovic) from an assessment of tax for his 1989 taxation year. Josifovic has elected in his notice of appeal to have the provisions of sections 18.1 to 18.28 apply.

Teskey, T.C.C.J.:— The appellant elected to have his appeal against an assessment for 1989 heard pursuant to the informal procedure.

Bowman, T.C.C.J.:— This is an appeal from an assessment for the appellant's 1986 taxation year. The issue is whether the gain realized by the appellant on the sale of a house at 1 Hannibal Square, Brampton, was a gain on income or capital