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

Décary J.A. (Hugessen and Desjardins, JJ.A., concurring):-The applicant is asking the Court to set aside a decision by a Tax Court of Canada judge which allowed the appeals filed by the respondent from two notices of assessment,

Pratte J.A. (Stone, MacGuigan, JJ.A., concurring):-This is an appeal from a judgment by the Tax Court allowing the respondent’s appeal from the reassessment of its income tax for its 1986 taxation year. By that reassessment, the Minister

Cullen J.:-This is an appeal by CPL Holdings Limited ("the plaintiff" or "the taxpayer") from a decision of the Minister of National Revenue ("the Minister") in respect of a reassessment of its income tax for its 1987 taxation year, ending June 30,

Gonthier J.—The issue in the instant appeal is whether paragraph 56(1 )(b) of the Income Tax Act, R.S.C. 1952, c. 148 (am. S.C. 1970-71-72, c. 63) (the "Act”), which requires a taxpayer to include in computing his or her income any

Noel J.:-This is an appeal from assessments made against the plaintiff for his 1981, 1982, 1983, 1984 and 1985 taxation years. These assessments were initially appealed to the Tax Court of Canada, which rejected the appeal by judgment date February 12, 1990.

McKeown J.:—The plaintiff, Gulf Canada Resources Ltd. (Gulf), appeals two notices of reassessment for the 1978 taxation year. In computing the plaintiff’s resource profits under section 1204 of the Income Tax Regulations, P.C. 1976-559, SOR/76-188, the Minister deducted