Rip J.T.C.C.:-Houria Meddaoui and Sue Meddaoui appeal from reassessments issued to both of them in respect of the 1987 taxation year on the basis their dispositions of shares of 719347 Ontario Ltd. ("Ontario") was on account of capital and not on income

Archambault J.T.C.C.:—The appellant institutes an appeal pursuant to the general procedure from an income tax assessment of the Minister of National Revenue ("the Minister") for 1989. The appellant, which has owned a rental property in Canada since 1977, filed two

Archambault J.T.C.C.:—These are appeals pursuant to the general procedure from assessments of the Minister of National Revenue (the ’’Minister") for the 1988 and 1989 taxation years. The appellant represented himself. The Minister disallowed the deduction of certain expenses

Lamarre Proulx J.T.C.C.:—This is an appeal pursuant to the informal procedure for the 1989 and 1990 taxation years. The issue is whether the appellant is entitled to a physical impairment tax credit for his son and daughter pursuant to section

Sobier J.T.C.C.:-The appellant appeals from the assessment by the Minister of National Revenue (the "Minister"), for his 1986 taxation year, whereby the Minister disallowed a business loss of $25,100 claimed by the appellant.

Taylor J.T.C.C.:—These appeals are pursuant to the informal procedure of the Tax Court and concern the appellant’s 1988, 1989, 1990 and 1991 taxation years. They arise from an inclusion by the Minister of National Revenue (the "Minister") of pension amounts in

Bowman J.T.C.C.:-These appeals are from assessments for the appellant’s 1987 and 1988 taxation years. The principal question is whether the appellant was a resident of Canada during those years. Since the appellant filed no returns during those years or indeed for

Lamarre J.T.C.C.:-This is an appeal under the informal procedure from an assessment of $10,000 dated October 20, 1992 made by the Minister of National Revenue, (hereinafter the "Minister”), under section 160 of the Income Tax Act,

Taylor J.T.C.C.:—This is an appeal heard in Toronto, Ontario, May 19, 1994 under the informal procedure of the Tax Court of Canada.

Kempo J.T.C.C. (orally):-This informal procedure appeal concerns Mr. Aguilar’s 1991 taxation year. The issue concerns the disallowance by the Minister of National Revenue of support payments made by Mr. Aguilar during November and December 1991. It is conceded