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.

Beaubier, J.T.C.C.:—This appeal was heard in Winnipeg, Manitoba on December 6 and 7, 1993, pursuant to the General Procedure of this Court.

Goetz, J.T.C.C.:— Well, in my recess I reviewed my notes, notes of evidence and the pertinent exhibits, and it's been decided that the appeal of Susan Alexandropoulos and that of Terry Scanlon be heard on common evidence, which they were. The

Christie, A.C.J.T.C.C.:—The year under appeal is 1987. There are two issues to be determined. First, the taxable capital gain realized by the appellant on the sale by it of 60 The Bridle Path, North York, Ontario ("the property”). Second, the liability

Bowman, J.T.C.C.:—This appeal is from an assessment for 1992. In fact the appellant endeavoured to raise the same issue for 1993 but since he had not yet been assessed for that year his purported appeal for 1993 was quashed.