Garon, J.T.C.C.:—These are appeals from assessments for the appellant's 1985, 1986 and 1987 taxation years. By those assessments the Minister of National Revenue, in reliance on paragraph 12(1)(x) of the Income Tax Act, R.S.C. 1952, c.

O’Connor, J.T.C.C.:—These appeals were heard in Toronto, Ontario on February 8, 1994 pursuant to the General Procedure of this Court. The issues in these appeals were

Christie, A.CJ.T.C.C.:—This appeal was preceded by an appeal under the Income Tax Act, R.S.C. 1952, c. 148 (am. S.C. 1970-71-72, c. 63) (the "Act") that came on for hearing before my colleague Judge Bonner at Toronto, Ontario, on

Bonner, J.T.C.C.:—The appellant appeals from assessments under the Income Tax Act, R.S.C. 1952, c. 148 (am. S.C. 1970-71-72, c. 63) (the "Act") for the 1990 and 1991 taxation years. The issue is whether pension income received by the

Bowman, J.T.C.C.:—This appeal, from an assessment for the appellant’s 1985 taxation year has to do, if I understand the appellant's position correctly, with the assessment of interest.

Sarchuk, J.T.C.C.:—Appeals from assessments of income tax with respect to Ronald Bruhm's 1982, 1983, 1984 and 1985 taxation years were scheduled to be heard on January 19, 1993. On January 18, 1993 counsel for both parties appeared before me and advised

Beaubier, J.T.C.C. (orally):—This matter was heard in Vancouver, British Columbia on the February 4, 1994 pursuant to the informal procedure of this Court. The appellant was the only witness.

Kempo, J.T.C.C.:—These appeals concern the appellant's 1986, 1987 and 1988 taxation years.

Mogan, J.T.C.C.:—There are two issues in this appeal. The first is whether the appellant may report in ten equal annual instalments over the years 1984 to 1993 a large amount received in 1984. The second issue involves alternative claims for a