Hamlyn J.T.C.C. (orally):-This is in the matter of J. W. Pyefinch, appellant, versus Her Majesty the Queen, respondent. It’s an appeal for the 1989, 1990, and 1991 taxation years. In computing income for those years the appellant deducted, respectively, the amounts of

Bowman J.T.C.C.:-This appeal is from an assessment for the appellant’s 1987 taxation year and has to do with the inclusion by the Minister of National Revenue of $22,475 in the appellant’s income as a shareholder benefit under subsection 15(1) of the

Teskey J.T.C.C.:—The Minister of National Revenue (the "Minister”), pursuant to subsection 161(2) to the Income Tax Act, R.S.C. 1952, c. 148 (am. S.C. 1970-71-72, c. 63) (the ’’Act”) assessed the sum of $63,673.88 for interest arising from

Rip J.T.C.C.:—On or about June 20, 1990, Blue Turtle Enterprises Inc. ("Blue Turtle") was served with a requirement to pay in accordance with subsection 224(1.1) of the Income Tax Act, R.S.C. 1952, c. 148 (am. S.C. 1970-71-72, c.

Taylor J.T.C.C.:-This is an appeal heard in Charlottetown, Prince Edward Island on October 4, 1994, under the informal procedure of the Tax Court of Canada, against an assessment under the Income Tax Act, in which the respondent

O’Connor J.T.C.C.:—This appeal was heard in Toronto, Ontario on May 9, 1994 pursuant to the informal procedure of this Court. The only issue in this case is whether the appellant in 1992 was entitled to a pension credit of $1,000 under subsection

Beaubier J.T.C.C.:—This matter was heard in Regina, Saskatchewan on June 28, 1994 pursuant to the informal procedure of this Court. The appellant was the only witness.

Christie A.C.J.T.C.C.:—This appeal is governed by the informal procedure prescribed by section 18 and following sections of the Tax Court of Canada Act. It relates to the appellant’s 1992 taxation year.

Beaubier J.T.C.C.:-This appeal was heard in Regina, Saskatchewan on May 9, 1994 pursuant to the informal procedure of this Court. The appellant was the only witness.

Bowman J.T.C.C.:—This is an appeal from an assessment for the 1990 taxation year. The issue concerns the inclusion by the Minister of National Revenue ("the Minister") of the sum of $6,344 in computing the appellant’s income from alimony pursuant to the