Bell J.T.C.C.: — These Reasons for Judgment are representative of a number of Appellants who

Rowe D.J.T.C.C.: — The appellant, Garry Wahoski appealed from an assessment of income tax for his 1990, 1991 and 1992 taxation years. In each of those years the Minister of National Revenue (the “Minister”) increased the appellant’s business income

O’Connor J.T.C.C.: — These appeals were heard together on common evidence at Sudbury, Ontario on November 7, 1995 pursuant to the General Procedure of this Court. The only person to give oral testimony was Alan

Bowman J.T.C.C.: — This appeal is from an assessment for the appellant’s 1988 taxation year and involves the refusal of the Minister of National Revenue to allow a deduction of $475 paid by Mr. Montgomery to the Appraisal Institute of Canada

Margeson J.T.C.C.: — Before commencing with the evidence counsel for the Appellant made a motion for the change of name of the Appellant from Guerette to Barnard as she had married since the filing of the Notice of Appeal.

Sobier J.T.C.C.: — The Appellant appeals from the assessments by the Minister of National Revenue (the “Minister”) for his 1988 and 1989 taxation years whereby the Minister added to his income, pursuant to subsection 15(1) of the Income

Brule J.T.C.C.:— This is an application to this Court to review the taxation of costs pursuant to section 159 of the Tax Court of Canada Rules (General Procedure). The reasons for taxation of costs and the

Lamarre J.T.C.C.: — This appeal arises out of a determination by the Minister of National Revenue (the “Minister”) ascertaining the amount of the appellant’s non-capital loss for the taxation year ending December 31, 1982, to be $3,032,718. This determination

Mogan J.T.C.C.: —

Tremblay J.T.C.C.: — This appeal was heard in Québec, Quebec on January 10, 1995.