Sobier J.T.C.C.:—The appellant appeals from the assessment by the Minister of National Revenue (the "Minister"), for his 1991 taxation year, whereby the Minister denied the deduction by the appellant of an allowable business investment loss ("ABIL") of $33,452.73

Bell J.T.C.C.:—The appeals of the two appellants were heard together. The issue is whether a penalty levied under the provisions of subsection 163(2) of the Income Tax Act, R.S.C. 1952, c. 148 (am. S.C. 1970-71-72, c. 63) (the "Act"),

O'Connor J.T.C.C.:—

This matter was heard in Toronto, Ontario on July 5, 1994. It is an appeal pursuant to the informal procedure of this Court relative to the appellant’s 1992 taxation year.

McArthur J.T.C.C.:— The appellant appeals the reassessments of the Minister whereby the Minister disallowed certain capital costs incurred by the appellant for scientific research and experimental development in its claim tor investment tax credits in the amounts of

O'Connor J.T.C.C.:—This matter was heard in Calgary, Alberta, on May 27, 1994. It is an appeal pursuant to the informal procedure of this Court concerning the appellant's taxation years ending April 30, 1990 and April 30, 1991.

Rip J.T.C.C.:— Elaine Kernahan, the appellant, has appealed her income tax assessment for the 1990 taxation year, electing under the informal procedure rules of the Tax Court of Canada, on the basis that she is entitled to deduct, in computing her

Watson D.J.T.C.C.:—This appeal was heard in Sherbrooke, Quebec, on January 10, 1994, pursuant to the informal procedure of this Court.

Bonner J.T.C.C.:—This is an appeal from an assessment of income tax for the appellant's taxation year ending May 31, 1987. The appellant operates a sawmill in Grand Lake, New Brunswick. During the year it acquired and installed a double chip bin at

McArthur J.T.C.C.:—This appeal was heard in Montreal under the informal procedure of this Court concerning the appellant’s 1991 taxation year.