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

Brulé, J.T.C.C.:—This appeal was brought under the informal procedure of the Tax Court of Canada Act, R.S.C. 1985, c. T-2. It concerns the appellant’s 1989 taxation year. She did not include in her income for that year the

Rowse, D.J.T.C.C.:—The appellant appeals from a reassessment of income tax for the 1985 taxation year. The respondent determined that the appellant's Cumulative Canadian Exploration Expense (C.E.E.) was $151,250 and not $302,500, as Claimed by the appellant.

Kempo, J.T.C.C. (orally):—These informal procedure appeals of Ravi Sakhuja and Debbie Sakhuja were, on consent application, joined for hearing on common evidence. The taxation years under appeal, 1986, 1987 and 1988 were identical to both appellants as were

Kempo, J.T.C.C.:—This informal procedure appeal concerns the appellant’s 1990 taxation year which arose from the disallowance by the respondent acting through the Minister of National Revenue (the "Minister") of his claim for a residence deduction pursuant to paragraph