Teskey J.T.C.C.: — The Appellant elected to have his appeal from assessment of income tax for the year 1992 heard pursuant to the informal procedure.

Garon J.T.C.C.: - These Reasons deal with the Respondent’s motion (the “main motion”) and the Appellant’s cross-motion in two income tax appeals. Both motions were heard at the same time.

Bowman J.T.C.C.: - In this appeal from an assessment for the appellant’s 1984 taxation year, two issues are raised:

Teskey J.T.C.C.: — The Appellant appeals from assessments of income tax for the years 1988, 1989 and 1991.

Christie A.C.J.T.C.C.: — The appellant appeals from reassessments made against him on a net-worth basis for the 1988, 1989, 1990 taxation years. In reassessing, the Minister of National Revenue (“the Minister”) added these amounts to the appellant’s total

Teskey: — The Appellant appealed his assessment of income tax for the years 1987, 1988 and 1989.

Rip J.T.C.C.: — Each of David McVey and Heather Perkins-McVey, husband and wife respectively, have appealed assessments for income tax levied under subsection 160(1) of the Income Tax Act (“Act”). The notices of assessment, dated

Lamarre J.T.C.C. (orally): — This is an application for extension of time within which a notice of objection may be filed with respect to the 1990 taxation year. Counsel for the respondent opposed the application on the grounds that the

Archambault J.T.C.C.: — Mrs. Sharon Levine is appealing an assessment by the Minister of National Revenue (Minister) for the 1992 taxation year in which the Minister disallowed a sum of $2,397 out of the $13,206 claimed by her as child care

Margeson J.T.C.C.: — Before the commencement of the appeal the party filed an Agreed Statement of Facts as set out below, reserving the right to reduce evidence not inconsistent with those facts.