O’Connor, J.T.C.C.:— These appeals were heard in Toronto, Ontario on February 11, 1994 pursuant to the informal procedure of this Court. The only issue in this case is whether the appellant is entitled to deduct rental losses in the taxation years

Brulé, J.T.C.C.:— This is an appeal wherein the Minister of National Revenue increased the appellant’s income for the 1986 taxation year by the amount of $140,437, being $135,000 as an “Employee Loan Forgiven” and $5,437 as a "Deemed Interest Benefit".

Christie, A.C.J.T.C.C.:— These appeals were heard together on common evidence. The reassessment under appeal in every instance relates to 1988. The issue is whether the profit realized by each appellant on the disposition of real estate at 7 Christopher Court,

Kempo, J.T.C.C.:— These general procedure appeals concern the appellant’s 1987 and 1988 taxation years, its fiscal periods being April 1, 1986 to March 31, 1987,’and April 1, 1987 to March 31, 1988, respectively.

Lamarre Proulx, J.T.C.C.:— This appeal concerns the appellant’s 1986 taxation year.

Christie, A.C.J.T.C.C. (orally):— These appeals were heard together on common evidence. The appellants are husband and wife. The year under appeal is 1990. Paragraphs one to 14 of the notice of appeal read:

Rip, J.T.C.C.:— Gestion S.A.P. Inc. (“the appellant") instituted the appeal from income tax assessments made by the respondent, the Minister of National Revenue (the "Minister"), for its taxation years 1981 to 1986 inclusive.

Sobier, J.T.C.C. (orally):— Ms. Webster, the Income Tax Act, R.S.C. 1952, c. 148 (am. S.C. 1970-71-72, c. 63) (the "Act") of Canada provides for the payment of tax on a self-assessing basis, that is, people are to divulge all

Archambault, J.T.C.C.:—In this appeal governed by the informal procedure, the appellant is contesting the assessment by the Minister of National Revenue (the "Minister") which disallowed a sum of $18,000 claimed as alimony for the 1989 taxation year.