Bowman J.T.C.C.:-

Rowe J.T.C.C.:-The appeals of Shirley DeBodt and her husband, Joseph DeBodt were heard together on common evidence with respect to the 1992 taxation year of each of the appellants.

Christie A.C.J.T.C.C.:-This is an application under subsection 166.2 of the Income Tax Act, R.S.C. 1952, c. 148 (am. S.C. 1970-71-72, c. 63) (the ’’Act") to extend the time for serving a notice of objection to an assessment by

O’Connor J.T.C.C.:—These appeals were heard on common evidence at Calgary, Alberta on February 6, 1995 pursuant to the informal procedure of this Court and relate to the years 1989, 1990 and 1991. The appellants were represented by their agent, Ron Hewitt, a

Christie A.C.J.T.C.C.:-This appeal is governed by the informal procedure prescribed by section 18 and following sections of the Tax Court of Canada Act.

The notice of appeal reads:

Christie A.C.J.T.C.C.:—This appeal is governed by the informal procedure prescribed by section 18 and following sections of the Tax Court of Canada Act.

The years under appeal are 1991 and 1992.

Rowe D.J.T.C.C.:—The appellant appealed from assessments of income tax with regard to his 1986, 1987 and 1988 taxation years. The Minister of National Revenue (the "Minister”) assessed on the basis the appellant was entitled only to restricted farming losses pursuant to

Christie A.C.J.T.C.C.:—This appeal is governed by the informal procedure prescribed by section 18 and following sections of the Tax Court of Canada Act.

Daniel J.

Charges

The accused Nita Aulakh and Narinder Aulakh in their personal capacities are each charged with four offenses under the Income Tax Act relating to failure to file signed individual income tax

Schulman J. Dara Wilder’s trial on charges of attempt fraud and tax evasion began before me 4 1/2 years after a direct indictment was preferred. Under the Charter he was entitled to be tried within a reasonable time. The crown did not make