Taylor, J.T.C.C.:—This is an appeal under the informal procedure, heard in Calgary, Alberta, on December 10, 1993, against an assessment under the Income Tax Act, R.S.C. 1952, c. 148 (am. S.C. 1970-71-72, c. 63) (the "Act") in which the

Taylor, J.T.C.C.:—This is an appeal under the informal procedure, heard in Toronto, Ontario, on January 26, 1994, against an income tax assessment for the year 1990, in which the Minister of National Revenue disallowed an amount of $5,482.12 of the total

Brulé, J.T.C.C.:—These appeals, heard under the General Procedure provisions of this Court, involve the appellant’s 1988 and 1989 taxation years. Objection has been raised to assessments by the Minister of National Revenue ("Minister") in these years involving rental

Teskey, J.T.C.C.:—The appellant appeals his 1989 assessment, wherein the Minister of National Revenue (the "Minister"), assessed income tax on a lump sum payment received by the appellant from his United States employer ("U.S." employer).

Bell, J.T.C.C.:—This appeal, respecting the 1986 and 1987 taxation years of the appellant, is from reassessments which added the sum of $37,821.88 to his 1986 income and the sum of $32,145.26 to his 1987 income pursuant to the provisions of subsection

Kempo, J.T.C.C.:—The informal procedure appeals of Morray Investments Ltd., of Ronald D. Berube and of his wife, Joanne Berube were, on consent application, joined for hearing on common evidence.

Bonner, J.T.C.C. (orally):—1 will deal first with the technical matters. There was no assessment of tax for the 1986 taxation year. Rather the appellant was notified that no tax was payable and in accordance with the principle laid down by the

Christie, A.C.J.T.C.C. (orally):—1 shall now deliver the reasons for judgment that shall issue in the appeals of Alan C. Gregory v. The Queen.

Lamarre, Proulx, J.T.C.C.:—At issue are two motions, one from the appellant, the other from the respondent, heard simultaneously. In his motion filed on October 28, 1993, the appellant asked that the respondent file a list as well as a complete

Sarchuk, J.T.C.C. (orally):—These appeals concern assessments of tax with respect to the appellant’s 1986 and 1987 taxation years. In assessing the appellant for the 1986 taxation year, the Minister of National Revenue included in income an amount of