Bonner J.T.C.C.:—The appellant carries on the business of auto body repairs. It realized a substantial gain upon the disposition of a property which was a “former business property" within the meaning of subsection 248(1) of the Income Tax

Bell J.T.C.C.:—This case was heard under the informal procedure of the Court in respect of the 1990 and 1991 taxation years.

Sarchuk J.T.C.C.:—Marcus Orzech died on December 25, 1987. At the time of his death he was the owner of property known as 67 Richmond Street East, Toronto, Ontario (the property). A terminal tax return was filed by the executor of the estate.

Mogan J.T.C.C.:—The income tax appeals of William Milne v. The Queen (No. 91-635), Max Knab v. The Queen (No. 91-668), Thomas Streifel v. The Queen (No.

Sarchuk J.T.C.C.:—This is an appeal by Mr. Azizullah Hafizy from an assessment of tax with respect to his 1989 taxation year. Pursuant to the provisions of section 18.1 of the Tax Court of Canada Act, R.S.C. 1985, c.

Sarchuk J.T.C.C.:—These are appeals by Anita Edwards from assessments of tax with respect to her 1990 and 1991 taxation years. Pursuant to the provisions of section 18.1 of the Tax Court of Canada Act, R.S.C. 1985, c. T-1,

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