Christie A.C.J.T.C.C.:-When these status hearings under section 125 of the Tax Court of Canada Rules (General Procedure) were called for hearing the appellant took the position that he having made an assignment in bankruptcy these appeals were stayed by operation

Kempo J.T.C.C.:-These informal procedure appeals concern Mr. Korpan’s 1991 and 1992 taxation years.

Teskey J.T.C.C.:—The appellant appeals from an assessment of income tax for the year 1985, wherein the Minister of National Revenue (the "Minister") added to the appellant’s income an additional amount of $145,212 pursuant to paragraph 6(l)(a) of the Income

P.R. Dussault J.T.C.C.:-These are appeals from assessments made for the appellant’s 1987, 1988 and 1989 taxation years, according to which the Minister of National Revenue (the "Minister") determined that transactions in 1987 and 1988 concerning a lot situated in

McArthur J.T.C.C. (orally):-! am prepared to give judgment in Charles J. Asselin v. The Queen.

Lamarre Proulx J.T.C.C.:—This appeal concerns this appellant’s 1986 and 1987 taxation years.

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