O’Connor J.T.C.C.:—This appeal was heard in Toronto, Ontario on September 13, 1995 and relates to the appellant’s 1984 taxation year.

Garon J.T.C.C.— These are appeals from assessments issued under subsection 227.1(1) of the Income Tax Act, R.S.C. 1985, c. 1 (5th Supp) ("the Act") and under what was at the time section 68.1 of the Unemployment

Bell J.T.C.C.— This is an appeal heard under the informal procedure of this Court in respect of the appellant’s 1982 taxation year.

Rowe D.J.T.C.C.:— The appellant appeals from an assessment of income tax for his 1991 taxation year.

Sarchuk, J.T.C.C.:— Donald W. Smith appeals from an assessment of liability arising under subsection 227.1(1) of the Income Tax Act, R.S.C. 1952, c. 148 (am. S.C. 1970-71-72, c. 63) (the "Act") in respect of failures by Inova Optics Inc.

O’Connor J.T.C.C.:— This appeal was heard in Calgary, Alberta on February 6, 1995, pursuant to the informal procedure of this Court.

Bonner J.T.C.C.:— This is an appeal from an assessment of income tax for the 1986 taxation year. During that year the appellant subscribed for and purchased 2,062 common shares and 2,062 common share purchase warrants of Borealis Exploration Limited

O’Connor J.T.C.C.:—This appeal was heard in Vancouver, British Columbia on July 13 and 14, 1995 pursuant to the General Procedure of this Court.

Sobier J.T.C.C.:— The appellant appeals from the assessments of the Minister of National Revenue (the “Minister” for her 1990, 1991 and 1992 taxation years whereby the Minister disallowed the deduction of rental losses with respect to properties located at 108

Bell J.T.C.C. (orally):—: You understand I am required to be technical here. When I look at the basic activity of daily living, and let me go back to paragraph 118.4(1)(b):