Tremblay, J.T.C.C.:— This appeal was heard according to the informal procedure, on June 14, 1993, at Montréal, Quebec.

Mogan, J.T.C.C. (orally):— This is an appeal commenced under the provisions of the Income Tax Act, R.S.C. 1952, c. 148 (am. S.C. 1970-71-72, c. 63) (the "Act") in respect of the appellant's 1987 taxation year. From 1972 to

Brulé, J.T.C.C.:—The appellant has instituted an appeal from the determination of the Minister of National Revenue ("Minister") of November 8, 1990 confirming the notice of assessment of January 24, 1990, which reads as follows:

Mogan, J.T.C.C.:— In 1978, the appellant was diagnosed with multiple sclerosis (MS), a neurological disease. In 1989 and 1990, she deducted a tax credit under section 118.3 of the Income Tax Act, R.S.C. 1952, c. 148 (am. S.C. 1970-71-72, c.

Lamarre Proulx, J.T.C.C.:— These two appeals were heard on common evidence. The taxation years in issue are 1982, 1983, 1984 and 1985.

Rip, J.T.C.C.:—Avis Immobilien G.M.B.H. ("Avis"), a non-resident of Canada, was assessed tax for 1986 pursuant to subsection 115(1) of the Income Tax Act, R.S.C. 1952, c. 148 (am. S.C. 1970-71-72, c. 63) (the "Act"). Avis has appealed the

Christie, A.C.J.T.C.C.:—The year under review is 1987. These appeals were heard together on common evidence. The appellants are husband and wife. The core issue is the appellants’ liability to income tax on amounts realized by them related to the disposition

Lamarre, J.T.C.C. (orally):—This is an appeal under the informal procedure from a reassessment issued by the Minister of National Revenue (hereinafter "the Minister"), in respect of the appellant's 1991 taxation year.