Kempo J.T.C.C.:-This informal procedure appeal concerns the appellant’s 1989, 1990 and 1991 taxation years.

Bowman J.T.C.C.:—These appeals from assessments for the 1989 and 1990 taxation years were heard together. The issue is whether the Minister of National Revenue was justified in allocating a portion of the interest expense claimed by Mr. and Mrs. Tsiantoulas to

Taylor J.T.C.C.:—This is an appeal under the informal procedure heard in Toronto, Ontario on November 2, 1994, against an income tax assessment for the year 1991 in which the respondent had included an amount of $25,000 in taxable income, that amount arising

Teskey J.T.C.C.:—This appeal was heard under the informal procedure.

Lamarre Proulx J.T.C.C.:—The appellant is appealing under the informal procedure for the 1992 taxation year.

McArthur J.T.C.C.:—Upon consent of all parties, these appeals were heard on common evidence, pursuant to the informal procedures of this Court, in Saskatoon, Saskatchewan.

Mogan J.T.C.C. (orally):—The appellant is the president and beneficial owner of all the issued shares of Hilscher Meat & Delicatessen Ltd. (referred to herein as the "corporation") carrying on business in Edmonton, Alberta. For the taxation years 1983 and 1984, the

Kempo J.T.C.C. (orally):-This appeal concerns an assessment dated October 19, 1988, which was raised by the Minister of National Revenue pursuant to the director’s liability provisions of the Income Tax Act, R.S.C. 1952, c. 148

Archambault J.T.C.C.:—The respondent submitted an application to the Court pursuant to section 58 of the Tax Court of Canada Rules, General Procedure (the ’’Rules”) for the determination of a question of law. A similar application was made at the same hearing

O’Connor J.T.C.C.:-This matter was heard in London, Ontario on June 23, 1994. It is an appeal pursuant to the informal procedure of this Court relative to the appellant’s 1987 taxation year.