Teskey, J.T.C.C.:—The appellants, Edith and George Kauntz, both elected to have these appeals heard on common evidence and pursuant to the informal procedure.

Kempo, J.T.C.C.:—These reasons were not formally read at the conclusion of the hearing as there was considerable exchange between the Court and Mr. Parks with respect to the equitable relief he was requesting and the jurisdictional limitations upon the Court

Christie, A.C.J.T.C.C.:—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, J.T.C.C.:—This is an appeal under the informal procedure, heard in Calgary, Alberta, on December 10, 1993, against an assessment under the Income Tax Act, R.S.C. 1952, c. 148 (am. S.C. 1970-71-72, c. 63) (the "Act") in which the

Taylor, J.T.C.C.:—This is an appeal under the informal procedure, heard in Toronto, Ontario, on January 26, 1994, against an income tax assessment for the year 1990, in which the Minister of National Revenue disallowed an amount of $5,482.12 of the total

Brulé, J.T.C.C.:—These appeals, heard under the General Procedure provisions of this Court, involve the appellant’s 1988 and 1989 taxation years. Objection has been raised to assessments by the Minister of National Revenue ("Minister") in these years involving rental

Teskey, J.T.C.C.:—The appellant appeals his 1989 assessment, wherein the Minister of National Revenue (the "Minister"), assessed income tax on a lump sum payment received by the appellant from his United States employer ("U.S." employer).

Bell, J.T.C.C.:—This appeal, respecting the 1986 and 1987 taxation years of the appellant, is from reassessments which added the sum of $37,821.88 to his 1986 income and the sum of $32,145.26 to his 1987 income pursuant to the provisions of subsection

Kempo, J.T.C.C.:—The informal procedure appeals of Morray Investments Ltd., of Ronald D. Berube and of his wife, Joanne Berube were, on consent application, joined for hearing on common evidence.