McArthur, J.T.C.C.:—The appeals heard under the rules governing the informal procedure, are in respect to reassessments for taxation years 1989 and 1990. The appellant and the respondent were represented by competent counsel.

Lamarre, J.T.C.C.:—These are appeals under the informal procedure against the penalty levied on the appellant under subsection 163(2) of the Income Tax Act, R.S.C. 1952, c. 148 (am. S.C. 1970-71-72, c. 63) (the "Act") for the taxation

McArthur, J.T.C.C.:—Frank I. Morrison, the appellant, appeals the reassessment by the Minister of National Revenue, ("Minister"), for the 1984, 1987 and 1988 taxation years, heard in Fredericton, New Brunswick pursuant to the informal procedure.

Lamarre, J.T.C.C.:—This appeal was heard in Saskatoon, Saskatchewan under the informal procedure against an assessment issued by the Minister of National Revenue ("the Minister") in respect of the appellant's 1991 taxation year. In the said assessment, the Minister

Bonner, J.T.C.C.:—The appellant appeals from assessments made under the Income Tax Act, R.S.C. 1952, c. 148 (am. S.C. 1970-71-72, c. 63) (the "Act") for the 1985, 1986 and 1987 taxation years.

Bowman, J.T.C.C.:—These appeals are from reassessments for the appellants'1987, 1988 and 1989 taxation years. They are concerned with the computation of the profits realized by them on the sale of a number of building lots in Brighton, Ontario.

Christie, A.C.J.T.C.C.:—The year under review is 1987 and there are two issues to be determined. First, whether the profit of $11,000 and $10,900 received in that year by the appellant on the disposition of his interest in units numbered 607 and

Bowman, J.T.C.C.:—This appeal is from an assessment for the appellant’s 1990 taxation year. Although the notice of appeal and the reply both referred to the 1988 and 1990 taxation years the appellant’s agent informed me that no issue was taken with

Beaubier, J.T.C.C.:—This matter was heard in Calgary, Alberta, on February 25, 1993. It is an appeal pursuant to the informal procedure of this Court. The appellant was the only witness.

O’Connor, J.T.C.C.:—This matter was heard in Toronto, Ontario, on November 24, 1993. It is an appeal pursuant to the informal procedure of this Court and concerns the appellant's 1989 taxation year.