Christie A.C.J.T.C.: — This is an application by the Minister of National Revenue (the “Minister”) under subsection 174(1) of the Income Tax Act, R.S.C. 1985 (5th Supp.), c. 1 (the “Act”). Subsections 174(1) and

Rowe D.J.T.C.C.: — The applicant’s motion is pursuant to Rule 58(1 )(a) of Tax Court of Canada Rules (General Procedure) which reads as follows:

58(1) A party may apply to the Court,

Lamarre Proulx J.T.C.C.: — The appellant instituted an appeal from the reassessment by the Minister of National Revenue (the “Minister”) for the 1988 taxation year.

St-Onge J.T.C.C.: — The appeals of Ashifa Nanji were heard on common evidence on the 26th of September 1995 in the City of Vancouver, B.C. and it has to do with a disability tax credit sought to be deducted in her 1992 and

Teskey J.T.C.C.: — All these appeals were heard on common evidence. The appellants elected to have their appeals heard pursuant to the informal procedure.

Christie J.T.C.C.: — These appeals are governed by the Informal Procedure prescribed by section 18 and following sections of the Tax Court of Canada Act.

Rip J.T.C.C.: — The appellants Eric Detchon and Clifford Goodwin appeal income tax assessments for the 1985 and 1986 taxation years on the basis neither of them received a benefit in respect of employment pursuant to paragraph 6(l)(a) of the

McArthur J.T.C.C.: — This appeal was heard in Vancouver under the Informal Procedures of this Court with respect to the appellant’s 1992 taxation year.

Sarchuk J.T.C.C.: — This is an appeal by John Edgar (Jack) Ashby (the appellant) with respect to an assessment of tax for the 1990 taxation year. In computing income for that year the appellant reported income and deductions from First Choice

P.R. Dussault J.T.C.C.:— These are appeals from assessments for the appellant’s 1984 to 1987 taxation years.