O’Connor, J.T.C.C.:—These appeals were heard in Ottawa, Canada on April 11 and 12, 1994 pursuant to the General Procedure of this Court and relate to the appellant’s 1986, 1988 and 1989 taxation years. The year 1987 was also originally in issue but

Archambault, J.T.C.C.:—In this appeal governed by the informal procedure, the appellant is contesting the assessment issued by the Minister of National Revenue (the "Minister") for the 1991 taxation year. The Minister assessed a tax of $3,237.26 pursuant to

McArthur, J.T.C.C.:—This is an appeal by Phyllis K. Egerton (the appellant) with respect to her 1987 and 1989 taxation years.

Lamarre, J.T.C.C.:—

Allan, D.J.T.C.C.:—Murray Barrett Ltd., referred to in these reasons as "the appellant”, has appealed the respondent's assessment under the Income Tax Act, R.S.C. 1952, c. 148 (am. S.C. 1970-71-72, c. 63) (the "Act") for the taxation year

O'Connor, J.T.C.C.:—This appeal was heard in Calgary, Alberta on March 15 and 16, 1994 pursuant to the General Procedure of this Court.

Kempo, J.T.C.C. (orally):—This informal procedure appeal concerns Mr. Watkins' 1992 taxation year. The issue here concerns his ability to deduct the amount of $6,000 as a premium under a Registered Retirement Savings Plan (“RRSP”) of which his spouse is

Christie, A.C.J.T.C.C.:—The year under review is 1987. In his return of income for that year the appellant sought to deduct capital cost allowance in respect of two backhoes that he purchased and rented to C & F Equipment Rentals Limited ("the

O’Connor, J.T.C.C.:—These appeals were heard in Vancouver, British Columbia on January 10 and 11, 1994 pursuant to the General Procedure of this Court.

Brulé, J.T.C.C.:—The reasons for this order are the result of a motion brought by the appellant under Rule 147(6) of the Tax Court of Canada Rules ("Rules"), General Procedure in which the Court is requested to give directions to the taxing