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

Lamarre Proulx J.T.C.C.:—The appellant is appealing by way of the informal procedure from the assessments of the Minister of National Revenue (the ’’Minister") for the years 1990 and 1991.

Bonner J.T.C.C.:—This is an appeal from an assessment of income tax for the appellant’s 1988 taxation year. The issue is whether shares of Pursuit Fisheries (1987) Ltd. ("Pursuit") which were sold by the appellant on November 4, 1988 were, at the time

Sobier J.T.C.C.:—The appellant appeals from the assessments by the Minister of National Revenue (the "Minister”), for her 1988 taxation year whereby the Minister disallowed the deduction of the amount of $8,499 as a net capital loss for other years ("loss