Léger, D.J.T.C.C.:—These appeals were heard under the informal procedure of this Court.

Archambault, J.T.C.C.:—These are appeals from reassessments for the 1987 and 1988 taxation years. The issue is whether the amounts of $2,757 received in 1987 and $3,010 in 1988 constitute taxable income in the hands of the appellant as alimony under

McArthur, J.T.C.C.:—This is an informal procedure appeal for the appellant's 1991 taxation year. The respondent disallowed the appellant from claiming child care expenses of $1,858 pursuant to section 63 of the Income Tax Act, R.S.C. 1952, c.

Rip, J.T.C.C.:—LB. Pedersen Ltd. ("corporation") appeals from an assessment with respect to its 1988 taxation year in which the Minister of National Revenue, Taxation ("Minister"), disallowed a reserve in the amount of $152,794.14 claimed as a deduction in computing

Rowe, D.J.T.C.C.:—This appeal was heard under the informal procedure of this Court.

Brulé, J.T.C.C.:—The appellant is appealing a reassessment in respect to its taxation year ending June 30, 1986. In that year the appellant deducted $1,238,369 for the purpose of inducing various tenants to its office building known as Churchill Office Park

Mogan, J.T.C.C. (orally):—The appellant is an elementary school teacher employed by the York Region Board of Education just north of the City of Toronto. She was a classroom teacher from 1970 to 1988. In June 1988, upon her application, she was

Mogan, J.T.C.C.:—The appeals of Lyle B. Blair v. M.N.R. (Court No. 90-2581) and L.B. Blair Management Ltd. v. M.N.R. (Court No. 90-2978) were heard together on common evidence. In these

Bowman, J.T.C.C.:—These appeals relate to assessments for the 1985, 1987 and 1988 taxation years. The matter was originally framed as a motion under section 58 of the Tax Court of Canada Rules (General Procedure) for the determination of a question of