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.

MacKay J.:— This is an appeal pursuant to the former section 172 of the Income Tax Act, R.S.C. 1985 (5th Supp.), c. 1 (the “Act”) from a decision of the Tax Court of Canada, dated March 18, 1991, which allowed,

Rip J.T.C.C.— John Beal, the appellant, has appealed (informal procedure) his assessments for the 1990, 1991 and 1992 taxation years claiming that he is entitled to a Federal Sales Tax credit (“FST credit”) for 1990 in accordance with section 122.4 of

Garon J.T.C.C. (orally):— These reasons deal with a motion made by the appellant for answers to the following questions as set out in his notice of motion dated November 22, 1994:

Bowman J.T.C.C.:-These appeals are from reassessments for the appellant’s 1988, 1989 and 1990 taxation years. They involve the disallowance by the Minister of National Revenue of business losses sustained by the appellant relating to a consulting business carried on by

Mogan J.T.C.C.— These appeals are concerned with the right to deduct investment tax credits under subsection 127(5) of the Income Tax Act in the taxation years 1987, 1988 and 1989. Unless otherwise specified, all other statutory

Lamarre Proulx J.T.C.C.— The appellant instituted an appeal under the informal procedure from assessments by the Minister of National Revenue (“the Minister”) for the 1992 and 1993 taxation years.

Garon J.T.C.C.:- This is an appeal from an income tax assessment dated August 2, 1988 for the 1987 taxation year. This assessment by the Minister of National Revenue reduced the deduction eligible for contributions to a registered retirement savings plan

Brulé J.T.C.C. (orally)- I might say at the outset that the Court appreciates your presence and your coming here with your appeal.

Garon J.T.C.C.: — This is an appeal from a reassessment by the Minister of National Revenue (the “Minister”) dated February 10, 1987 for the appellant’s 1982 taxation year. This appeal concerns the fiscal treatment of $115,626 credited to the