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

Sarchuk J.T.C.C.— This is an appeal by John Karavos from an assessment of tax with respect to his 1990 taxation year. The circumstances giving rise to the assessment follow.

Beaubier J.T.C.C.— Upon the motion of the applicant, Alfred S. Carew, to set aside, or suspend the operation of the judgment pronounced on March 25, 1994 by the Honourable Judge A.A. Sarchuk in this matter;

P.R. Dussault J.T.C.C.:— Each of these cases involves an appeal from an assessment of $70,000 by the Minister of National Revenue (“the Minister”) under section 160 of the Income Tax Act (“the Act”). The parties jointly filed

Rip J.T.C.C.:—Appellant’s counsel, Mr. Warren Mitchell, described this appeal from a reassessment for the 1986 taxation year by Nova Corporation of Alberta (“Nova”) as the third in a trilogy of appeals heard by this Court. The two other appeals are those of

Watson D.J.T.C.C.:— All of the parties have agreed that these two appeals, which relate to the 1988 and 1989 taxation years, should be heard on common evidence and that the decision in Mr. Caron’s case would apply to Ms. Bélanger’s case, since

Archambault J.T.C.C.:— In April 1977 a scandal erupted in the newspapers of Québec. The Royal Canadian Mounted Police (“RCMP”) had uncovered a major fraud committed by one of the city’s well-known businessmen. André Robitaille had allegedly defrauded the Government

Brule J.T.C.C.:— This appeal heard under the informal procedure of the Tax Court results from a disallowance of a claimed income tax credit for the years 1986, 1987, 1988, 1989, 1990, 1991 and 1992 in relation to the appellant’s handicapped hearing