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

Bowman J.T.C.C.:— This appeal is from an assessment for the appellant's 1986 taxation year whereby the Minister of National Revenue included in the appellant's income $69,263. The issue is whether a bookkeeping entry in the books of a company controlled

O'Connor, T.C.C.J.:—These matters were heard together and on common evidence by consent of the parties in Ottawa, Ontario, on July 12, 1993. They are appeals pursuant to the informal procedure of this Court and concern the appellants' 1987,1988 and 1989

Bowman J.T.C.C.:—This appeal is from an assessment for the appellant's 1983 taxation year. By that assessment the Minister of National Revenue included in the appellant's income $69,238 under subsection 245(2) of the Income Tax Act, R.S.C.

Mogan J.T.C.C.:— In this appeal, the appellant has elected the informal procedure. The appellant was a long time resident of Canada but, throughout 1990 and 1991, he was residing in Austria. In 1991, the appellant received pension income from a Canadian

Christie A.C.J.T.C.:— This is a motion on behalf of the respondent seeking an order:

Bell, J.T.C.C.:—The issues in this matter are

Rowe D.J.T.C.C.:—This appeal was heard under the General Procedure of this Court.

The appellant appeals from an assessment of income tax for his 1990 taxation year.

Watson D.J.T.C.C.:— This appeal concerning the 1991 taxation year was heard in Sherbrooke, Quebec on January 10, 1994 pursuant to the informal procedure of this Court.