McArthur J.T.C.C. - These appeals were heard in Edmonton under the informal procedures of this Court. The issue is whether the appellant is entitled to deduct expenses of $3,205.66 and $3,204.17 for the years 1991 and 1992 respectively.

P.R. Dussault J.T.C.C.: — This is an application for an order extending time to institute an appeal from an assessment in respect of the applicant’s 1989 taxation year.

McArthur J.T.C.C.: — This was an application by the applicant for an order to extend time within which to serve a Notice of Objection in respect to her 1992 taxation year.

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

Bonnner J.T.C.C.: — The appellant appeals from reassessments under the Income Tax Act, R.S.C. 1952, c. 148 (am. S.C. 1970-71-72, c. 63) (the “Act”) for the 1983 to the 1989 taxation years. By those reassessments the Minister

Rowe D.J.T.C.C.: — The appellant appealed with respect to his 1988, 1989 and 1990 taxation years. However, the assessment for the 1990 was a nil assessment and the purported appeal for that taxation year was quashed at the outset. The appellant

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