McArthur J.T.C.C.:-These appeals were heard in Sudbury, Ontario under the informal procedures of this Court with respect to the appellant’s 1991 and 1992 taxation years.

Sarchuk J.T.C.C.:—This is a motion by the respondent for:

Bell J.T.C.C.:—The applicant instituted a motion for an order requiring the respondent’s representative, Mr. Terence Hale, to reattend at the respondent’s own expense upon service of a notice to attend or in any case no later than five days from the date

Bowman J.T.C.C.:-These appeals are from reassessments for the appellant’s 1989 and 1990 taxation years and have to do with losses sustained by the appellant on two properties owned by her.

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.