Sobier, J.T.C.C. (orally):—The appellant appeals from the assessments for the 1986,1987,1988, and 1989 taxation years wherein the Minister of National Revenue (the "Minister") disallowed in the 1987, 1988, and 1989 taxation years interest expenses on a loan used to

Garon, J.T.C.C.:—This is an appeal from a reassessment of the Minister of National Revenue respecting the appellant's 1983 taxation year. In that assessment, the respondent included in the appellant's income the sum of $151,722.82 received by the appellant from

Couture, C.J.T.C.C.:—These appeals which were heard under the rules governing the informal procedure are in respect of reassessments for the taxation years 1987, 1988, 1989 and 1990. The appellant acted on his own behalf.

Bonner, J.T.C.C.:—This is an appeal 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"). The assessment, notice of which was dated December 12, 1990, was

Rowe, D.J.T.C.C.:—The appellant appealed from reassessments of income tax with regard to his 1984, 1985 and 1986 taxation years. The respondent reassessed on the basis the appellant was entitled only to restricted farming losses pursuant to subsection 31(1) of the

Garon, J.T.C.C.:— These are appeals governed by the informal procedure from income tax reassessments dated March 11, 1991 and made by the Minister of National Revenue for the 1987 and 1988 taxation years. By these assessments the Minister of National

Bowman, J.T.C.C.:—These appeals are from assessments made under the Income Tax Act, R.S.C. 1952, c. 148 (am. S.C. 1970-71-72, c. 63) (the "Act") for the appellant's 1988 and 1989 taxation years and were heard under the informal

Rowe, D.J.T.C.C.:— The appellant, Raymond Douglas Nelson, appealed from an assessment of income tax for his 1989 taxation year whereby the respondent disallowed the appellant's deduction of $20,393 in respect of alimony and maintenance purportedly paid to Marion

Beaubier, J.T.C.C.:— This appeal was heard in Calgary, Alberta on October 25,1993 pursuant to the general procedure of this Court.

Tremblay, J.T.C.C.:— This appeal was heard in Montréal, Quebec, in accordance with the informal procedure on June 15, 1993.