Rouleau J.:— This is an appeal from a notice of assessment issued by the Minister of National Revenue disallowing a refundable investment tax credit which the plaintiff claimed in its 1987 taxation year.

Rouleau J.:— This is an appeal from an assessment of the Minister of National Revenue with respect to the plaintiff’s 1984 taxation year.

McDonald J.A.:— This is an application for judicial review from a judgment of the Tax Court of Canada dated November 22, 1994, which dismissed the applicant’s appeals of reassessments of his 1990 and 1991 taxation years. The Tax Court decision relates