Hamlyn J.T.C.C.:-This is an appeal from the assessment numbered 27872 and dated August 10, 1992 issued to the appellant informing her that the Minister of National Revenue (the "Minister") had assessed her for liability under subsection 160(1) of the

Beaubier J.T.C.C.:-This appeal pursuant to the general procedure of this Court was heard in Edmonton, Alberta on April 25 and 26, 1994.

McArthur J.T.C.C.:-This is an application for an order extending the time within which the applicant may serve on the Minister of National Revenue (the "Minister”) a notice of objection in respect of the 1992 taxation year.

Kempo J.T.C.C.:-This informal procedure appeal relates to Mr. Mantle’s 1992 taxation year. It arises from a disallowance of a claim for a tax credit transferred to the appellant from his son on the basis that his son, Mark Aaron Mantle, had not been

McArthur J.T.C.C.:—These appeals were heard in Sudbury, Ontario on January 25, 1995, under the informal procedures of this Court on common evidence upon consent of all interested parties.

Bowman J.T.C.C.:-These appeals, from assessments for the 1987 and 1988 taxation years raise the question of the deductibility of so-called "soft costs".

Lamarre Proulx J.T.C.C.:—The appellant is appealing under the informal procedure for the 1991 and 1992 taxation years.

Garon J.T.C.C.:—These appeals, governed by the informal procedure, were heard on common evidence.

Sobier J.T.C.C.:—The respondent in this matter brought a motion pursuant to section 12 to abridge the time for filing her notice of motion. That motion is granted.

Sarchuk J.T.C.C.:—This is an appeal by Elenita A. Baltazar from assessments of tax for the 1989, 1990, 1991 and 1992 taxation years. The appellant has elected to have the provisions of section 18.1 of the Tax Court of Canada