Mogan, J.T.C.C.:—The appeals of Cochrane v. M.N.R. (Court Number 88-1879) and Jerram v. M.N.R. (Court Number 88-1880) were heard together on common evidence. Cochrane and Jerram were equal partners in the ownership of

Beaubier, J.T.C.C.:— This appeal pursuant to the General Procedure of this Court was heard at Winnipeg, Manitoba on March 10, 1994.

Bell, J.T.C.C.:— These reasons are written in respect of a motion brought by the appellant prior to the hearing of an appeal instituted by the appellant under section 169 of the Income Tax Act, R.S.C. 1952, c. 148 (am. S.C.

Hamlyn, J.T.C.C.:—The essence of these appeals is whether the appellant or a corporation associated with the appellant carried on business for the taxation years in question and whether the appellant was part of the ownership of a condominium leased out

Brulé, J.T.C.C.:— These appeals involve the 1986, 1987 and 1988 taxation years of the appellant. The Minister of National Revenue ("Minister") in these years assessed and reassessed the appellant on a net worth basis. In addition the Minister assessed

Bell, J.T.C.C.:—The appellant, in respect of his 1989 taxation year, deducted from his income certain expenses expressed to have been incurred for the purpose of gaining or producing income.

Kempo, J.T.C.C. (orally):— This informal procedure appeal concerns Ms. Templin's 1988 taxation year.

Bowman, J.T.C.C. (orally):— 1 shall give judgment now in the case of Diane Meeuse v. The Queen (93-2538).

O’Connor, J.T.C.C.:— This appeal was heard in Toronto, Ontario on February 7, 1994 pursuant to the General Procedure of this Court.