Beaubier, J.T.C.C.:-These matters were heard together on common evidence by the consent of the parties at Vancouver, British Columbia, on February 1, 1995. They are appeals pursuant to the Informal Procedure of this Court. Alan Layton was the only witness.

Sarchuk J.T.C.C.:-Cudd Pressure Control Inc. (the appellant) is a corporation incorporated in the United States and was a resident there for purposes of the Canada-United States Reciprocal Tax Convention, 1942 (the 1942

Lamarre Proulx J.T.C.C.:—The appellant is appealing its income tax assessment for its taxation year ending February 1986.

Mogan J.T.C.C.:-These are two motions each brought by the respondent for an order requiring the appellant to reattend at his own expense to answer certain questions which he failed to answer on his examination for discovery. The motions are brought in the

Bell J.T.C.C.:—The appeal of Central Supply Company (1972) Limited ("Central") is from a reassessment of its 1987 taxation year, ending on December 31, 1987, by virtue of which the Minister of National Revenue ("Minister") disallowed a deduction in the amount

Lamarre Proulx J.T.C.C.:—This appeal is about a penalty imposed pursuant to subsection 162(2) [1] of the Income Tax Act, R.S.C. 1985, c. 1 (5th Supp.) (the ’’Act") for the year 1990.

Lamarre J.T.C.C.:-This appeal arises out of a disallowance by the Minister of National Revenue (the ’’Minister") of certain deductions claimed by the appellant as current business expenses for the 1985, 1988 and 1989 taxation years.

Mogan J.T.C.C.:—The appellant is a corporation existing under the laws of the Province of Ontario. Its principal business is the development and operation of commercial office buildings in Canada. The appellant has a number of subsidiary corporations in the

Brulé J.T.C.C.:-This appeal is in respect of the deduction of farm losses incurred by the appellant during his 1990 taxation year in the amount of $26,548. The Minister of National Revenue (the ’’Minister”) disallowed the appellant’s claim by restricting his loss

McArthur J.T.C.C.:-This appeal was heard in Sudbury under the informal procedures of this Court with respect to the appellant’s 1991 taxation year. The respondent disallowed the appellant’s claim for non- refundable disability tax credit in the amount of $4,118.