Teskey, J.T.C.C. (orally):—The appellant elected to have his two appeals against assessment for 1989 and 1990 heard pursuant to the informal procedure.

Bowman, J.T.C.C. (orally):—This is an appeal by Mr. Frank Dicecca from an assessment of his 1987 taxation year, and by that assessment the Minister of National Revenue included in Mr. Dicecca's income a gain of profit that he realized upon the

Lamarre Proulx, J.T.C.C.:—This appeal concerns the taxation of a pension received by the appellant from his employer's retirement fund during the 1987, 1988 and 1989 taxation years.

O’Connor, J.T.C.C.:—These appeals were heard in Toronto, Ontario on November 24, 1993. They are pursuant to the informal procedure of this Court and concern the appellant’s 1988 and 1989 taxation years. They relate to whether alleged business losses of

Sobier, J.T.C.C. (orally):—The appellant appeals from the assessments for the 1986,1987,1988, and 1989 taxation years wherein the Minister of National Revenue (the "Minister") disallowed in the 1987, 1988, and 1989 taxation years interest expenses on a loan used to

Garon, J.T.C.C.:—This is an appeal from a reassessment of the Minister of National Revenue respecting the appellant's 1983 taxation year. In that assessment, the respondent included in the appellant's income the sum of $151,722.82 received by the appellant from

Couture, C.J.T.C.C.:—These appeals which were heard under the rules governing the informal procedure are in respect of reassessments for the taxation years 1987, 1988, 1989 and 1990. The appellant acted on his own behalf.

Bonner, J.T.C.C.:—This is an appeal from an assessment made under section 160 of the Income Tax Act, R.S.C. 1952, c. 148 (am. S.C. 1970-71-72, c. 63) (the "Act"). The assessment, notice of which was dated December 12, 1990, was

Rowe, D.J.T.C.C.:—The appellant appealed from reassessments of income tax with regard to his 1984, 1985 and 1986 taxation years. The respondent reassessed on the basis the appellant was entitled only to restricted farming losses pursuant to subsection 31(1) of the

Garon, J.T.C.C.:— These are appeals governed by the informal procedure from income tax reassessments dated March 11, 1991 and made by the Minister of National Revenue for the 1987 and 1988 taxation years. By these assessments the Minister of National