Hamlyn J.T.C.C.:—This is an appeal with respect to the appellant's 1989 taxation year.

This appeal was heard under the informal procedure.

Bonner J.T.C.C.:—The appellant appeals from assessments under the Income Tax Act, R.S.C. 1952, c. 148 (am. S.C. 1970-71-72, c. 63) (the "Act") for its 1985, 1986 and 1987 taxation years. It contends that the interest earned by it on

O'Connor, J.T.C.C.:—These appeals, respecting the appellants’ 1990 and 1991 taxation years, were heard on common evidence in Toronto, Ontario on May 9, 1994 pursuant to the Informal Procedure of this Court.

O’Connor J.T.C.C.:—These appeals were heard in Ottawa, Ontario on April 14, 1994 pursuant to the General Procedure of this Court. The appellant, who earlier had been represented by counsel in these appeals was no longer so represented. At the outset of

Beaubier J.T.C.C. (orally):—This appeal, pursuant to the informal procedure of this Court, was heard at Vancouver, British Columbia on March 3, 1994.

The appellant was the only witness.

Léger D.J.T.C.C.:—This appeal was heard in Edmundston, New Brunswick on January 26, 1994 pursuant to the Court's informal procedure.

Rowe J.D.T.C.C.:—On September 30, 1986, the appellant was assessed in the amount of $946,815 pursuant to section 227.1 and Part VIII of the Income Tax Act, R.S.C. 1952, c. 148 (am. S.C. 1970-71-72, c. 63) (the "Act") on the basis

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 disallowed a deduction by the appellant in the amount of $10,963.31 as a contribution to a

Mogan, J.T.C.C.:—In 1986, the appellant received a $100,000 loan from a corporation of which he was a significant shareholder and employee. The proceeds of the loan were used to assist the appellant to acquire a dwelling for his habitation. The Minister

Sobier, J.T.C.C.:—The appellant appeals from the assessment by the Minister of National Revenue (the "Minister") with respect to his 1992 taxation year, whereby the Minister included in his income amounts received by him in that year pursuant to a long-term